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5. Conclusion
We conclude that res judicata bars petitioner from disputing
the amounts of his deductions for 1981-86. Thus, petitioner may
not deduct net operating losses carried forward from 1981-86 to
the years in issue.
C. Whether To Grant Petitioner’s Motion To Dismiss and Impose
Sanctions
After trial and briefing, petitioner moved to dismiss this
case and to impose sanctions on respondent under Rule 104(c).
Petitioner contends that he sought discovery of Forms 895, Notice
of Statute Expiration, for tax years 1987-98 and that respondent
failed to give him those forms until December 28, 2001.
Petitioner contends that the Forms 895 “indisputably prove” that
he filed his returns in February 1997. Petitioner contends that
we should have a hearing if we deem it necessary. A hearing is
not necessary.
Petitioner points out that the Forms 895 include an entry
which states: “Statute Date: 022000”. Petitioner contends (and
respondent does not deny) that respondent uses the Forms 895 to
track the date that the period of limitations expires, that
“statute date” refers to the statute of limitations, and that
“022000” means February 20, 2000. Petitioner points out that he
signed and dated his returns on February 20, 1997, 3 years before
February 20, 2000. Thus, petitioner contends that the Forms 895
establish that he filed the returns for the years in issue on
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