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Cir. 2001). Because petitioner’s repayments occurred from 1999
through 2001, section 1341 is inapplicable in determining
petitioner’s deficiency for 1996, which is the only year at issue
in this proceeding.3
In conclusion, respondent is entitled to partial summary
judgment that petitioner is estopped to deny that he had an
underpayment in his 1996 income tax that is due to civil tax
fraud. In all other respects, respondent’s motion for summary
judgment will be denied.
An appropriate Order
will be issued.
3 In his response to respondent’s motion for summary
judgment, petitioner contends, without elaboration, that if he is
subject to tax on unreported income for 1996, then he should “be
entitled to prove at trial the amount of any deductions that he
may claim to offset his tax liability for this tax year”.
Petitioner has not included any such claim for deductions in his
petition pursuant to Rule 34(b), nor has he sought to amend his
petition to include any such claim pursuant to Rule 41(a). By
separate order, the Court will provide petitioner a reasonable
period in which to file any motion for leave to amend his
petition with respect to any such claim and provide respondent an
opportunity to respond.
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Last modified: May 25, 2011