John R. Rivera - Page 4




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          October 9, 1995, were issued to petitioner relating to 1978                 
          through 1984, and, as a result, petitioner was not entitled to              
          challenge the underlying tax liability; and (4) for 1985 through            
          1992, 1994, and 1997, notices of deficiency were not issued to              
          petitioner, and, as a result, petitioner was entitled to                    
          challenge the underlying tax liability.                                     
               In respondent’s supplement to his trial memorandum, filed on           
          January 28, 2002, respondent stated:  (1) He failed, in his trial           
          memorandum, to reference petitioner’s 1977 tax liability; (2) he            
          misread the transcripts of accounts; the “quick assessments”                
          noted on Forms 4340 indicated that petitioner had signed                    
          unspecified “agreements”; and petitioner was not the subject of             
          jeopardy assessments relating to 1977 through 1984; (3) the tax             
          liabilities assessed relating to 1977 through 1984 were either              
          based on delinquent returns filed by petitioner or upon consent             
          agreements signed by petitioner; and (4) as a result of the                 
          delinquent returns filed by petitioner or agreements signed by              
          petitioner, respondent did not issue notices of deficiency to               
          petitioner relating to 1977 through 1984 and cannot assert with             
          certainty that petitioner is precluded from challenging the                 
          underlying tax liability; and (5) for 1985 through 1988,                    
          petitioner could not challenge the underlying tax liability                 
          because the assessments of the estimated tax and civil fraud                
          penalties were based on agreements signed by petitioner.                    






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