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administrative files relating to 1977 through 1984 had been
destroyed. Respondent’s counsel did not submit returns relating
to 1977 through 1988 or consent agreements (e.g., Form 870 or
Form 4549) relating to 1977 through 1983.
On March 11, 2002, respondent filed a motion to reopen
record to introduce a certified copy of Form 870, Waiver of
Restrictions on Assessment and Collection of Deficiency in Tax
and Acceptance of Overassessment (Form 870). Form 870, signed by
petitioner on August 25, 1995, related to tax liabilities for
1984 and 1985 and estimated tax and civil fraud penalties
relating to 1984 through 1988. The Court, on April 12, 2002,
granted respondent’s motion to reopen record, and received the
Form 870 into evidence.
On November 7, 2002, the Court held a telephone conference
with petitioner and respondent’s counsel and noted that there was
no evidence in the record indicating whether petitioner had filed
returns relating to 1977 through 1988. On December 6, 2002,
respondent’s counsel, who had previously informed the Court that
the administrative files relating to 1977 through 1984 had been
destroyed, filed a status report stating that she was waiting to
receive the administrative files relating to 1977 through 1984
from respondent’s Service Center in Ogden, Utah. In the status
report, respondent’s counsel also stated that, after trial, she
had observed revenue agent’s reports signed by petitioner in the
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