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evidence that the IRS has complied with its statutory duties),
affg. 118 T.C. 365 (2002).
The final notice of determination notes without comment that
the IRS processed a 1995 married filing separate Form 1040, U.S.
Individual Income Tax Return, that was not signed by either
petitioner or the preparer. The final notice of determination
goes on to state summarily: “All legal and procedural
requirements are concluded to have been met in this case.” The
final notice of determination does not, however, reveal the basis
for this statement as it might pertain to the propriety of a
summary assessment made on the basis of the unsigned copy of the
1995 married filing separate return; indeed, the administrative
record does not show that the Appeals officer ever specifically
considered the issue.14 Respondent has offered no reasoned
defense of his summary assessment of petitioner’s 1995 tax. On
14 As previously discussed, the Appeals officer assumed, for
purposes of abating penalties and interest and reallocating
certain payments, that petitioner filed a 1995 married filing
separate return in October 1996. If we were to infer that the
Appeals officer meant to assume that petitioner’s 1995 married
filing separate return was filed in October 1996 for all
purposes, this might explain why the Appeals officer would not
have felt it necessary to address whether summary assessment was
properly made on the basis of the unsigned copy of petitioner’s
1995 married filing separate return that the IRS received in
2001. If we were to indulge the assumption, however, that
petitioner filed a 1995 married filing separate return in October
1996, then we would have to agree with petitioner that the
assessment in 2001 was outside the 3-year limitations period of
sec. 6501(a). As previously discussed, both parties now agree
that petitioner filed no 1995 married filing separate return in
1996.
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Last modified: November 10, 2007