Henry John Uscinski - Page 10

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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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