- 14 -
T.C. Memo. 1991-539, affd. 989 F.2d 105 (2d Cir. 1993); Smith v.
Commissioner, supra; Scheuerman v. Commissioner, T.C. Memo. 1984-
160. To effectively condition a special consent, the cover
letter must in some way contrast or alter the language of the
Form 872-A. Bellis v. Commissioner, T.C. Memo. 1994-28; Aronson
v. Commissioner, supra; Scheuerman v. Commissioner, supra.
In support of its position, petitioner cites Addison H.
Gibson Found. v. United States, supra, in which a Federal
District Court held that a Form 872, extending the period of
limitations on excise taxes, was conditioned on a settlement by
the attachment of a cover letter to the Form 872.3
Gibson Found. does not support petitioner’s position. In
Gibson Found., a suit for refund of both Federal income taxes and
Federal excise taxes was filed in Federal District Court. Id.,
71A AFTR 2d at 93-3590, 91-1 USTC at 87,722. The periods of
limitation on both taxes were due to expire on May 15, 1983.
Id., 71A AFTR 2d at 93-3588, 91-1 USTC at 87,720. The Appeals
officer sent two separate Forms 872, one for income tax and one
3 We are not bound by a District Court’s analysis but,
because of the reliance placed on 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), in petitioner’s argument, we address it in our opinion.
See Norwest Corp. & Subs. v. Commissioner, 110 T.C. 454, 503
(1998); A.E. Staley Manufacturing Co. & Subs. v. Commissioner,
105 T.C. 166, 208 (1995), revd. on other grounds and remanded 119
F.3d 482 (7th Cir. 1997); Estate of Schwartz v. Commissioner, 83
T.C. 943, 952 (1984).
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