John J. Petito - Page 11




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          that an election was not filed with the IRS.  Under the                     
          circumstances, we hold that respondent was not obliged to issue             
          an FSAA to Petito corporation.  Consequently, the notice of                 
          deficiency that respondent issued to petitioner is valid.                   
               We shall deny petitioner’s motion to reconsider the Court’s            
          order denying petitioner’s motion to dismiss.  Petitioner failed            
          to demonstrate that the notice of deficiency in this case is                
          invalid.                                                                    
               To reflect the foregoing,                                              
                                             An order will be issued                  
                                        denying petitioner’s Motion                   
                                        To Reconsider Denial of Motion                
                                        To Dismiss.                                   

























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Last modified: May 25, 2011