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of $10,000 remains subject to the 10-percent additional tax
required by section 72(t). See id.
Petitioner suggested during her testimony that she should be
relieved from additional tax liability because the IRS sent her a
letter, after she had received the notice of deficiency, saying
that she owed no tax for 1999. The letter was not an agreement
to rescind the notice of deficiency. Sec. 6212(d); Rev. Proc.
98-54, 1998-2 C.B. 529. Congress has provided that closing
agreements under section 7121 and compromise agreements under
section 7122 are the exclusive means by which the IRS can
administratively settle civil tax disputes with finality. See
Botany Worsted Mills v. United States, 278 U.S. 282, 288 (1929);
Estate of Meyer v. Commissioner, 58 T.C. 69, 70 (1972); see also
Sampson v. Commissioner, 444 F.2d 530, 531 (6th Cir. 1971), affg.
per curiam T.C. Memo. 1970-212.
The record is devoid of any evidence that petitioner and
respondent entered into either a valid closing or compromise
agreement. The evidence in the record indicates that there was a
premature assessment of the proposed $3,036 deficiency that was
abated. The abatement prompted the issuance of the letter
stating that no tax was due. The proposed deficiency may not
properly be assessed until our decision in this case has become
final. See secs. 6211(a), 6212(a), and 6213(a).
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