- 13 -
petitioner cannot contest the underlying liabilities for 1986,
1987, and 1988. Sec. 6330(c)(2)(B); Sego v. Commissioner, supra;
Goza v. Commissioner, supra at 182-183. Additionally, petitioner
did not question his underlying liability for 1992. Accordingly,
we shall review respondent’s determinations for 1986, 1987, 1988,
and 1992 for an abuse of discretion.
B. Petitioner’s 1989 Tax Year
Petitioner did not receive a statutory notice of deficiency
for 1989. Respondent assessed petitioner’s 1989 tax based on the
1989 return. Petitioner raised the issue of his underlying
liability for 1989 in his hearing request and at the hearing.
Respondent argues that the underlying tax liability for 1989
is not at issue as petitioner did not raise it in the petition.
We conclude that the language of the petition is broad enough to
raise the issue of petitioner’s underlying liability for 1989.
In the petition, petitioner stated that he listed $5 million on
the 1989 return under duress and that $5 million did not
accurately reflect his income for 1989. Furthermore, even if it
was not raised in the petition, the issue was tried by consent.7
7 When issues not raised by the pleadings are tried by
implied consent of the parties, the issues shall be treated as if
they had been raised in the pleadings. Rule 41(b). Parties
satisfy Rule 41(b) when they introduce the issue at trial and
acquiesce in the introduction of evidence on that issue without
objection. LeFever v. Commissioner, 103 T.C. 525, 538-539
(1994), affd. 100 F.3d 778 (10th Cir. 1996); see also Hardin v.
Manitowoc-Forsythe Corp., 691 F.2d 449, 456 (10th Cir. 1982).
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