Smith v. Commissioner
United States Tax Court
Petitioners executed consent Forms 872 extending the statute of limitations on assessment and returned them to respondent with a cover letter stating they were conditioned upon respondent transferring the related audits from Connecticut to California. Respondent's delegated agent executed the consents and either did not see or ignored the cover letter. Respondent's efforts to transfer the audit to California were unsuccessful.
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Petitioners executed consent Forms 872 extending the statute of limitations on assessment and returned them to respondent with a cover letter stating they were conditioned upon respondent transferring the related audits from Connecticut to California. Respondent's delegated agent executed the consents and either did not see or ignored the cover letter. Respondent's efforts to transfer the audit to California were unsuccessful. Held: the consent Forms 872 were invalid, the cover-letter condition to which they were subject not having been met. Further held, petitioners are not equitably…
1Opinion of the Court
RALPH AND JEANNE K. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Smith v. Commissioner
Docket Nos. 5694-84; 32283-87.
United States Tax Court
T.C. Memo 1989-87; 1989 Tax Ct. Memo LEXIS 76; 56 T.C.M. (CCH) 1373; T.C.M. (RIA) 89087;
February 28, 1989.
Petitioners executed consent Forms 872 extending the statute of limitations on assessment and returned them to respondent with a cover letter stating they were conditioned upon respondent transferring the related audits from Connecticut to California. Respondent's delegated agent executed the consents and either did not see or…
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