Debra Sue Tussey - Page 7

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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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