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does not restrict that authority.
As far as the record reveals, respondent’s examination
activities ceased no later than January 6, 2000, when respondent
issued the notice of deficiency. Respondent has not sought to
use the section 7602(a) examination power to determine any
additional deficiency, pursuant to section 6212(c). There is no
evidence that respondent used the section 7602(a) examination
power to summon prospective third-party witnesses and take
testimony under oath. Cf. Westreco, Inc. v. Commissioner, T.C.
Memo. 1990-501, modified in Ash v. Commissioner, 96 T.C. 459
(1991). There is no evidence to suggest that respondent’s agents
made any third-party contacts in connection with any collection
activity.7
We conclude that the informal contacts of potential
witnesses by respondent’s trial counsel in preparation for trial
were not made in the course of respondent’s examination or
collection activities and therefore are not subject to the
restrictions of section 7602(c).
6(...continued)
be submitted to the Court and to petitioners at least 15 days
before the trial session. Respondent complied with these
requirements of the standing pretrial order.
7 As a general matter, if the taxpayer has filed a petition
with this Court for a redetermination of the deficiency, the IRS
may not commence collection activities until this Court’s
decision has become final. Sec. 6213(a).
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