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notice of deficiency. See id. Accordingly, we denied the
taxpayers' motion to dismiss.
As in Campbell v. Commissioner, supra, the notices of
deficiency in question include standard cover letters listing the
years, deficiencies, and additions to tax in dispute. There is
no question that the notices of deficiency pertain to
petitioner's tax liability. Although the conflicting examination
reports that were purportedly attached to the notices of
deficiency may have caused some confusion,4 we are convinced that
the notices of deficiency served to put petitioner on notice that
respondent had determined deficiencies in his Federal income
taxes for 1994 and 1995. Consequently, we hold that the notices
of deficiency are valid.
Petitioner contends in the alternative that the notices of
deficiency were rescinded by oral agreement before the date that
the petition was filed. The Commissioner's authority to rescind
a notice of deficiency derives from section 6212(d), which
provides:
SEC. 6212(d). Authority to Rescind Notice of
Deficiency With Taxpayer's Consent.--The Secretary may,
with the consent of the taxpayer, rescind any notice of
deficiency mailed to the taxpayer. Any notice so
rescinded shall not be treated as a notice of
deficiency for purposes of subsection (c)(1) (relating
to further deficiency letters restricted), section
4 We observe that, at the time that the notices of
deficiency were issued, the only confusion concerned whether
respondent would allow prepayment credits to petitioner.
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