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installment agreement included payment of the income tax due on
that distribution, there is no evidence in the record, nor do
petitioners contend that they ever agreed to an assessment of the
deficiency attributable to that income item. The notice of
deficiency included a form that petitioners could have signed by
which they agreed to an immediate assessment of the deficiency,
in which event, it would have precluded their right to contest
the deficiency in this Court and would have allowed respondent to
proceed with assessment and collection of the tax due on the IRA
distribution. Petitioners did not sign this waiver and instead
filed their petition in this Court in which their sole contention
is that the various payments to the Internal Revenue Service
included the tax liability associated with the IRA.
At trial, respondent offered into evidence the official
transcripts of petitioners' accounts for the years 2000 and 2001.
All of the entries in these accounts were reviewed at trial, and
petitioners presented no evidence reflecting any errors in these
entries, nor proof of any additional payments not shown on the
transcripts. These transcripts show that petitioners fully paid
their tax liabilities for the 2 years in question as reported on
their income tax returns for those years. The transcript for the
year 2000, however, does not reflect any assessment for the tax
due on the IRA distribution reflected on the Form 1099-R, nor is
there any evidence that petitioners ever consented to an
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Last modified: May 25, 2011