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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 to
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