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the audit in 60 to 90 days if he could get certain additional
requested documents and the returns for the later years.
During the course of Mr. Stufflebeam’s civil examination of
the audit years, he did not also examine the 1992 return. He did
not receive a copy of it from the Ogden Service Center when, on
October 7, 1996, it was filed there, nor was he provided a copy
of it by petitioner or Mr. Barker.
OPINION
I. Introduction
We must determine whether petitioners made timely claims for
refunds attributable to net operating loss (NOL) carrybacks from
1992 to 1989 and 1990. If they did, then the parties are in
agreement that the amounts of such carrybacks are $31,113 and
$12,810 to 1989 and 1990, respectively.
II. Code and Regulations
Section 172(a) allows an NOL deduction for a taxable year
equal to the aggregate of the NOL carryovers and carrybacks to
that year. Every taxpayer claiming an NOL deduction for any
taxable year must file with his return for such year a statement
computing the amount of the NOL deduction claimed and setting
forth certain pertinent information. Sec. 1.172-1(c), Income Tax
Regs. If the taxpayer is entitled in computing his NOL deduction
to a carryback that he is not able to ascertain at the time he
files his return, he must compute his NOL deduction without
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