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See, e.g., Okin v. Commissioner, supra, (income averaging);
Huntsberry v. Commissioner, 83 T.C. 742, 749-751 (1984) (jobs tax
credit); Freeman v. Commissioner, T.C. Memo. 2001-254
(miscellaneous itemized deductions), affd. 56 Fed. Appx. 842 (9th
Cir. 2003); Keese v. Commissioner, T.C. Memo. 1995-416 (foreign
tax credit); Bettner v. Commissioner, T.C. Memo. 1991-453 (long-
term capital gain deduction).
As the Court said in Freeman v. Commissioner, supra, “even
if we agreed with petitioners that the application of the
alternative minimum tax produces an inequitable result in this
case, it is not for us to change that result. It is well
established that such an equitable argument cannot overcome the
plain meaning of the statute.”
Issue 2. “No Change” Letter
Petitioners raised another issue after their petition was
filed. Petitioners claim they received a “no change” letter
dated July 1, 2002, stating that they did not owe additional tax
for the year at issue. Respondent’s position is that the letter
was sent to petitioners to notify them that a premature
assessment had been abated.2
Petitioners were required by section 6213(a) to file their
2Respondent’s “no change” letter of July 1, 2002, to
petitioner wife was followed by respondent’s letter of Dec. 9,
2002, to petitioner husband, which more clearly explained that
the premature assessment had been abated.
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