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A review of the Form 8626 received on June 11th
prohibits execution if a U.S. Tax Court petition
contesting the deficiencies has already been filed.
Accordingly, we can not execute the Form 8626 in good
faith since we have already filed the petitions. [Fn.
ref. omitted.]
On July 30, 1998, petitioner filed an amended petition which
includes allegations that the notices of deficiency for 1994 and
1995 are invalid.
Petitioner subsequently filed a motion to dismiss for lack
of jurisdiction arguing that: (1) The notices of deficiency for
1994 and 1995 are invalid; and (2) the notices were rescinded by
oral agreement before the filing of the petition.3 Respondent
filed an objection to petitioner's motion to dismiss.
Respondent's objection included the allegation that the Court
lacks jurisdiction over the 1996 taxable year on the ground that
no valid notice of deficiency had been issued to petitioner for
that year at the time that the petition was filed.
A hearing in this case was conducted at the Court's motions
session in Washington, D.C. Counsel for both parties appeared at
3 Petitioner seeks to have the notices of deficiency
declared invalid or rescinded to avoid having his claim for
refund for 1994 barred by the so-called 2-year look-back rule
prescribed in sec. 6512(b)(3)(B). See Commissioner v. Lundy, 516
U.S. 235 (1996) (the Tax Court lacks jurisdiction to award a
refund of taxes made more than 2 years before the date of mailing
of a notice of deficiency, if, on the date that the notice of
deficiency is mailed, the taxpayer has not filed a tax return for
that year).
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