- 3 - Court. As to the 1992 tax year, petitioner alleged he had not filed a return for that year because he was not employed that year. For the 1994 tax year, he alleged "nothing was wrong with this return", and the refund for overpayment he received for 1994 "was due to me" and "why should I pay it back?" In a trial memorandum and at trial, counsel for respondent advised the Court that petitioner had filed an income tax return for 1992, and, based on that return, respondent had allowed petitioner a refund of $4,390, which was composed mostly of earned income and diesel fuel credits. Thereafter, respondent reversed that action and assessed a liability of $5,541.89 against petitioner for 1992. Counsel acknowledged that respondent had no record of having issued a notice of deficiency to petitioner for 1992 to reflect this change. Counsel agreed that, since petitioner had never been afforded an opportunity to challenge respondent's actions for that year, respondent "concedes the issue with respect to petitioner's 1992 liability and will abate that amount". As a result of respondent's concession, the only remaining year before the Court is petitioner's 1994 tax year. With respect to the 1994 tax year, it appears (and the Court concludes) that no notice of deficiency was issued to petitioner for that year. The parties stipulated into evidence the copy of Form 4549-CG, Income Tax Examination Changes, relating toPage: Previous 1 2 3 4 5 6 7 8 Next
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