Schenk v. Commissioner
United States Tax Court
Petitioner executed a special consent (Form 872-A) extending the period of limitation on assessment but altered it by providing that the consent would terminate upon notice by him to the Commissioner. Petitioner did not attempt to mislead the Internal Revenue Service. An appellate conferee accepted the consent on behalf of of the consent and a statutory notice was subsequently mailed to petitioner.
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Petitioner executed a special consent (Form 872-A) extending the period of limitation on assessment but altered it by providing that the consent would terminate upon notice by him to the Commissioner. Petitioner did not attempt to mislead the Internal Revenue Service. An appellate conferee accepted the consent on behalf of of the consent and a statutory notice was subsequently mailed to petitioner. Held, respondent failed to prove circumstances of acceptance by the appellate conferee and the consent agreement between the parties will not be reformed to change the terms appearing on its face.…
1Opinion of the Court
ROY U. SCHENK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schenk v. Commissioner
Docket No. 1249-75.
United States Tax Court
T.C. Memo 1976-363; 1976 Tax Ct. Memo LEXIS 39; 35 T.C.M. (CCH) 1652; T.C.M. (RIA) 760363;
November 30, 1976, Filed
Petitioner executed a special consent (Form 872-A) extending the period of limitation on assessment but altered it by providing that the consent would terminate upon notice by him to the Commissioner. Petitioner did not attempt to mislead the Internal Revenue Service. An appellate conferee accepted the consent on behalf of of the consent and a…
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