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Court ruled in favor of petitioner in McGowan v. Commissioner,
T.C. Memo. 2004-146, and we incorporate herein the facts set
forth in that opinion.
Background
In 1998, petitioner was convicted, pursuant to section
7206(1), of filing false tax returns and, pursuant to section
7206(2), of aiding or assisting the filing of false tax returns
relating to 1991, 1992, and 1993. The convictions were
subsequently affirmed on appeal and became final.
On October 15, 1999, respondent issued a 30-day letter to
petitioner proposing income tax deficiencies and fraud penalties
relating to 1991, 1992, and 1993. Respondent’s 30-day letter
also advised petitioner of his opportunity for review by the
Office of Appeals. Respondent received a letter from petitioner,
by mail postmarked November 26, 1999, requesting an additional 30
days to respond. Respondent granted the extension, but
petitioner did not respond within the extended period and did not
file a protest to the 30-day letter. By notice of deficiency
dated September 6, 2001, respondent determined deficiencies of
$103,299, $36,968, and $67,180 and fraud penalties, pursuant to
section 6663, of $77,474, $27,726, and $50,385 relating to 1991,
1992, and 1993, respectively. On December 4, 2001, petitioner
filed his petition with this Court.
In January of 2002, respondent called petitioner and
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