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After concessions, the issues for decision are:
1. Whether petitioner1 is liable for the addition to tax
for fraud under section 6653(b) for 1988 or the fraud penalty
under section 6663 for 1989. We hold that he is not.
2. Whether the statute of limitations bars assessment of
tax for 1988 and 1989. We hold that it does.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
A. Petitioners
Petitioners lived in Matthews, North Carolina, when they
filed their petition.
1. Petitioner's Law Practice
Petitioner is a tax attorney who began practicing law in
1967. Petitioner was a trial attorney in the office of the Chief
Counsel for the Internal Revenue Service (IRS) from 1967 to 1971.
He began to practice law in Charlotte, North Carolina, in 1971.
Petitioner tried 13 regular cases and numerous small cases in the
Tax Court from 1968 to 1976.
2. Petitioner’s Activities in 1988 and 1989
Petitioner was a partner in the law firm Weinstein &
Sturgess in 1988 and 1989. In those years, petitioner
1 References to petitioner are to J. Randall Groves.
Section references are to the Internal Revenue Code in effect
during the years at issue. Unless otherwise indicated, Rule
references are to the Tax Court Rules of Practice and Procedure.
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