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Norman wrote to Mr. Ingram in June 2002 to ask petitioners to
agree to further extend the time to assess tax for 1995, 1996,
1997, and 1998. On July 24, 2002, respondent received a Form 872
signed and dated by petitioners extending the time to assess tax
for those years to December 31, 2003.
2. Forms 872 for King’s Appliances, Inc.
On April 26, 2000, Appeals Officer Norman asked Mr. Ingram
to ask petitioners to agree to extend the time to assess tax for
King’s Appliances, Inc., for 1996. On May 31, 2000, Mrs. King
signed and dated a Form 872 for King’s Appliances, Inc.,
extending the time to assess tax for 1996 to December 31, 2000.
On November 20, 2000, Mrs. King signed and dated a Form 872
extending the time to assess tax for 1996 to December 31, 2001.
On April 20, 2001, Mrs. King signed and dated a Form 872
extending the time to assess tax for 1996 and 1997 to April 15,
2002. Mrs. King signed but did not date a Form 872 extending the
time to assess tax for 1996, 1997, and 1998 to December 31, 2002.
Respondent received it on March 8, 2002. On July 22, 2002, Mrs.
King signed and dated a Form 872 extending the time to assess tax
for 1996, 1997, and 1998 to December 31, 2003.
G. Notice of Deficiency
Respondent issued a notice of deficiency to petitioners for
their tax years 1995-98 on April 16, 2003.
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Last modified: May 25, 2011