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have conceded.2 However, petitioners contend that they have
fully paid the 1995 Federal income tax liability and are entitled
to a refund. The sole issue for decision is whether respondent’s
allocation of petitioners’ voluntary tax payment was proper.3
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time their
petition was filed, petitioners resided in Los Angeles,
California. All references to petitioner are to Dean F. Pace.
Preliminary Matters
Petitioner provided general direct testimony with respect to
tax year 1995. However, he refused to answer any inquiry into
matters pertaining to any other year. Petitioner contended that
this Court does not have jurisdiction over any years besides
1995. Section 6214(b)4 provides in pertinent part:
SEC. 6214(b). Jurisdiction Over Other Years and
Quarters.--The Tax Court in redetermining a deficiency of
2 There are computational adjustments to petitioners’
claimed charitable contribution deduction and self employment tax
computation (and deduction).
3 The Court ordered the parties to file simultaneous
briefs. Petitioners did not file a brief. We could declare
petitioners in default and dismiss their case. See Rule 123;
Stringer v. Commissioner, 84 T.C. 693 (1985), affd. without
published opinion 789 F.2d 917 (4th Cir. 1986). However, we
decline to do so, and we shall decide the case on the merits.
See Calcutt v. Commissioner, 84 T.C. 716 (1985).
4 Unless otherwise indicated, all section references are to
the Internal Revenue Code.
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