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petitioners’ Federal income tax returns for 1992 and 1993 and a
Form 4340, Certificate of Assessments, Payments, And Other
Specified Matters, for each of the years in issue.
Shortly before trial, petitioners filed a response to
respondent’s motion. In their response, petitioner Charles
Wendell Harkey alleged, in part, as follows:
I do not owe these taxes but have no supporting
documents. The IRS has not presented me with any
documents from the last ten years showing me that they
have tried to collect which translates into I don’t owe
these taxes and that this is harassment. I have
appealed this collection on that basis and will present
this as my case on my court date of May 12, 2003.
When this case was called from the calendar at the trial
session, the Court advised the parties that, under the
circumstances then extant, the Court was not inclined to rule on
respondent’s motion and that the case would therefore proceed to
trial. The following day, when this case was called for trial,
the parties tendered, and the Court filed, a stipulation of
facts, attached to which were the same exhibits that accompanied
respondent’s motion.
Discussion
At trial, petitioners raised issues that arguably went
beyond the scope of the issues defined in the petition. Cf. Rule
331(b)(4).3 However, respondent did not object. Accordingly, we
3 All Rule references are to the Tax Court Rules of
Practice and Procedure.
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