118 T.C. No. 22
UNITED STATES TAX COURT
ELENA SWAIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12881-00. Filed May 3, 2002.
R determined deficiencies in tax and
accuracy-related penalties for 3 years. The Court
struck from the petition all assignments of error other
than the affirmative defense of the statute of
limitations for one of the years. R moved for summary
judgment.
1. Held: Summary judgment is appropriate with
respect to the affirmative defense; stipulated facts
establish that the period of limitations did not expire
before R mailed the notice of deficiency, which
suspended the running of that period.
2. Held, further, summary judgment is appropriate
with respect to the deficiencies; under Rule 34(b), Tax
Court Rules of Practice and Procedure, P’s assignments
of error other than with respect to the statute of
limitations were struck from the petition; therefore, P
is deemed to have conceded the adjustments resulting in
deficiencies.
3. Held, further, a like result for the
penalties; the burden of production imposed by sec.
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