Laura K. Davis, et al. - Page 23

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          granting in part and denying in part respondent’s motions for               
          summary judgment in docket Nos. 146-05L and 147-05L, we addressed           
          each item in the catalog of errors and defenses presented in Mr.            
          Davis’s written responses, and, except with respect to the                  
          affirmative defense of the statute of limitations (with respect             
          to which we withheld judgment), we found that he failed to raise            
          any issue that demonstrates error or abuse of discretion on the             
          part of the settlement officer.  We incorporate herein by this              
          reference those findings and the analyses supporting them                   
          (summarized supra in our background discussion).                            
               With respect to his affirmative defense of the statute of              
          limitations, Mr. Davis presents only the testimony of Ms. Osborn.           
          She testified to nothing more remarkable than that, after an                
          assessment of tax is made, record of that assessment is posted to           
          the IRS’ computerized record system.  Ms. Osborn’s theory that              
          assessment predating posting indicates something fraudulent was             
          rejected by the Magistrate Judge in Dahmer v. United States, 90             
          AFTR 2d at 2002-6809, 2002-2 USTC par. 50,806 at 86,219, in a               
          ruling that accepted the Government’s position that:                        
               the Dahmers’ evidence that the June 25, 1993[,]                        
               assessment was entered into the IRS administrative                     

          by petitioner would lie, see sec. 7482(b), would agree.  See                
          Nelson v. United States, 796 F.2d 164, 166 (6th Cir. 1986) (good            
          faith not a defense to imposition of sec. 6702 penalty for                  
          frivolous income tax return).                                               

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