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docket No. 15557-99, petitioner lists the years 1990, 1991, and
1992 and the amounts in dispute for those years. However, in
paragraph 4 of the form, which is entitled “Set forth those
adjustments, i.e. changes, in the NOTICE OF DEFICIENCY with which
you disagree and why you disagree”, petitioner states that “The
Tax Year December 31, 1989 doesn’t count. $46,052.00 Tax
34,539.00 Addition to”. In docket No. 4590-00L, petitioner
claims in paragraph 4 of the same type of preprinted form
petition that “the Tax Years December 31, 1989 and December 31,
1990 is [sic] past the Statute of limitations.”
Petitioner has consistently argued that the assessment of
the 1989 deficiency was barred by the statute of limitations. In
his pretrial memorandum, petitioner stated: “It is not to be
over-looked that the IRS also added alleged tax deficiency(s) for
Tax Year 1989, for approximately $46,000.00; being even further
beyond the statute of limitations.” At trial, petitioner
testified: “And they even had 1989 as part of the deficiency and
that was past the limit because you can only go back three years
from the time that the investigation started. So 1989 would have
been past the statute of limitations.” Finally, in his answering
brief, petitioner argued that “The assessments for 1989 were not
within 3 yrs next to the year of investigation. The Internal
Revenue Service assessment date * * * [was] June 28, 1999.” We
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