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regard such issues as having been tried by consent, and they
shall be treated as if they had been raised in the petition. See
Rule 41(b).
A. Petitioners’ Liability for Unpaid Taxes
For the sake of convenience, we shall assume without
prejudice that petitioners may challenge the existence or amount
of their underlying tax liability for each of the years in issue.
Petitioners’ challenge, however, is to no avail because, at
trial, petitioners failed to introduce any evidence whatsoever
that their tax liabilities were other than what they themselves
reported on their 1992 and 1993 Federal income tax returns.
In addition, the fact that petitioners or their accountant
may have disposed of all of their records for 1992 and 1993 does
not in any way absolve petitioners from liability for the income
taxes that they themselves reported on their 1992 and 1993
Federal income tax returns. If petitioners disposed of all of
their records before their liabilities were satisfied, then
petitioners have no one to blame but themselves; if it was their
accountant who did so, then petitioners should look to him.
It is also no excuse to profess that “I have never recieved
[sic] notice of this tax”. After all, the liabilities at issue
are nothing other than the liabilities reported by petitioners
themselves on their 1992 and 1993 delinquent income tax returns.
Finally, we observe that the period of limitations on
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