- 18 - actual knowledge of the merger, but also had the means by which respondent's WPT agents could have readily acquired such knowledge. Southwestern Inv. Co. v. Commissioner, supra. In Paramount Warrior, Inc. v. Commissioner, T.C. Memo. 1976- 400, affd. without published opinion 608 F.2d 522 (5th Cir. 1979), a case which is in many respects similar to the instant case, we declined to decide whether the notification of a merger in correspondence with one of respondent's service centers, or in a parent company's consolidated return, constituted sufficient knowledge on the part of respondent, because we found as a fact that the field agents involved with the examination had actual knowledge that the corporation, on whose behalf the Forms 872 were signed, had merged out of existence. Id. In the instant case, we are faced with precisely the question deferred in Paramount Warrior. Energy asserts that the two groups of documents filed with respondent's Austin Service Center should be considered notice of New Petroleum's dissolution, and therefore such knowledge should be attributable to the WPT agents who conducted the examination and who drafted the last three Forms 872. The first group of documents on which Energy relies consists of the 1991 consolidated Form 1120 filed by Holdings along with the merger documents attached thereto. The second group of documents consists of the 1991 employment tax returns (Forms 940 and 941) filed in New Petroleum's name. Energy argues that the WPT agentsPage: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
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