Harvey L. Hoover - Page 23

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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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