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but does not disallow any ascertainable amount of the Tax Court’s
deficiency determination.
We note the recent case of Wechsler v. United States, 2000
WL 713407 (S.D.N.Y. 2000), which granted the taxpayers relief
under section 7486 where a decision of this Court was reversed
and remanded. In that case, the Tax Court had initially denied
the taxpayers’ motion for summary judgment because the Court
found that valid waivers were executed which extended the
applicable 3-year period of limitations. See Transpac Drilling
Venture 1982-16 v. Commissioner, T.C. Memo. 1994-26. In doing
so, the Tax Court did not address the Commissioner’s alternative
argument that the 6-year period of limitations might apply. See
id. The Court of Appeals for the Second Circuit reversed the Tax
Court’s holding that the waivers were validly executed and
remanded for a determination of whether the 6-year period of
limitations applied. See Transpac Drilling Venture 1982-12 v.
Commissioner, 147 F.3d 221, 229 (2d Cir. 1998). The taxpayers’
subsequent motion for relief under section 7486 was granted in
Wechsler v. United States, 2000 WL 713407 (S.D.N.Y. 2000), and
the Commissioner’s motion to vacate that judgment was denied in
Wechsler v. United States, 2000 WL 1253267 (S.D.N.Y. 2000). The
District Court explained that the Commissioner’s deficiency
determination was unenforceable unless the Commissioner could
show that the 6-year period of limitations applied but emphasized
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