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that the references in the notice of deficiency to petitioner's
taxable years ending June 30 were to petitioner's actual taxable
years based on 52-to-53 week years that ended on the Sunday
nearest the last day of June of each year.
On petitioner's written protest letter and petition,
petitioner's representatives themselves indicated that
petitioner's taxable years ended on June 30. No evidence
indicates that petitioner's representatives were at any time
confused or misled over what taxable years were covered by
respondent's notice of deficiency. The record is clear that
petitioner's representatives were not misled as to whose and
which taxable years were in issue.
Not until just prior to the trial of this case in 1997 did
petitioner’s representatives allege that respondent's notice of
deficiency did not relate to petitioner's taxable years. Any
genuine lack of knowledge as to whose and which taxable years
were covered by respondent's notice of deficiency would have been
raised long before September 12, 1997. If petitioner’s
representatives genuinely believe respondent's notice of
deficiency did not determine tax deficiencies for any of
petitioner's taxable years, why were written protests filed on
behalf of petitioner in which the only challenges raised related
to the substance of the adjustments reflected in the notice of
deficiency?
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