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taxpayer may make the election provided in section 183(e) by
submitting the required material within 3 years after the due
date of the taxpayer’s return, but not later than 60 days after
the taxpayer receives written notice from a district director
that the latter proposes to disallow deductions attributable to
an activity not engaged in for profit under section 183. Sec.
12.9(c)(1) and (2), Temporary Income Tax Regs., 39 Fed. Reg. 9948
(Mar. 15, 1974).
Petitioner claims that the tax assessments for the years
1990 and 1991 are barred by the 3-year statute of limitations
under section 6501(a) and that the lien regarding those
assessments is therefore invalid because the Form 5213 he
submitted to respondent is invalid. Petitioner contends that the
form is invalid because he did not submit the Form 5213 to
respondent within 60 days of being advised in writing that
respondent proposed to disallow the subject deductions under
section 183. Petitioner claims that respondent’s agent provided
petitioner with a copy of the agent’s work papers at a meeting on
September 11, 1992, thereby providing written notice of the
proposed disallowance.
We conclude that petitioner’s argument has no merit.
Respondent did not provide written notice to petitioner that
respondent proposed to disallow deductions attributable to
petitioner’s fishing activity. We find no evidence that
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