- 11 -
278 U.S. 282, 288-289 (1929); Klein v. Commissioner, 899 F.2d
1149, 1153 (11th Cir. 1990); Reimer v. United States, 441 F.2d
1129, 1130 (5th Cir. 1971); Gardner v. Commissioner, supra at
479.
Finally, in each of the cases on which petitioner relies,
Dorchester Indus. Inc. v. Commissioner, supra; Haiduk v.
Commissioner, supra; Addison H. Gibson Found. v. United States,
71A AFTR 2d 93-3587, 91-1 USTC par. 50,178 (W.D. Pa. 1991), affd.
without published opinion 958 F.2d 362 (3d Cir. 1992), the
Government official’s authority to settle was not at issue.
We conclude that Mr. Kaufman had no authority to enter into
a binding settlement agreement on behalf of the Commissioner,
that a settlement was not approved by Ms. Beach, and that, as a
consequence, no settlement occurred.
II. Legal Effect of Form 872-A
Federal income taxes must be assessed within 3 years from
the date a return is filed. Sec. 6501(a). Petitioner claims the
statute of limitations as an affirmative defense in its amended
petition. See Rule 39. The parties do not dispute the extension
of the period of limitations to June 30, 2002, but do dispute
whether the Form 872-A executed by the parties extended the
period of limitations beyond June 30, 2002.
Petitioner contends that the filing of the Form 872-A
extending the period of limitations for assessment was
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