- 10 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011