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to December 31, 1993, and June 30, 1994, respectively, bore
Markowitz's signature, both of whom signed as vice presidents of
New Petroleum.
On March 9, 1992, respondent sent New Petroleum the revenue
agent's report for the taxable periods of 1985, addressed to
Union Texas Petroleum Corporation, F.K.A. Union Texas Properties
Corporation, as was the consent. On April 24, 1992, in response
to the revenue agent's report, Lobliner submitted to respondent a
protest of respondent's determinations for 1985. The protest was
on a preprinted letterhead styled Union Texas Petroleum. The
case remained under consideration by respondent's Appeals Office
until May 26, 1994, when the notice of deficiency for 1985 was
issued.7
At no time before the petitions in these cases were filed
did anyone representing New Petroleum or Energy directly inform
the agents conducting the WPT examination or the Appeals officers
considering the cases that New Petroleum was defunct and had no
authority to act, that Lobliner and Markowitz were not officers
of New Petroleum and did not have authority to execute the Forms
872 for the 1985 taxable periods, that future correspondence
7 On May 26, 1994, respondent mailed two notices of deficiency
to petitioners' Houston address. The notice of deficiency for
1983 and 1984 was in the name of Old Petroleum with EIN 74-
6044301. Those years are not affected by the equitable estoppel
issue. The notice of deficiency for 1985 was in the name of New
Petroleum with EIN 76-0125286. This is the deficiency notice
subject to the equitable estoppel issue.
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