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FREDERICKS v. COMMISSIONER

Docket No. 16442-92.

71 T.C.M. 2998 (1996)

T.C. Memo. 1996-222

Barry I. Fredericks v. Commissioner.

United States Tax Court.

Filed May 9, 1996.

Attorney(s) appearing for the Case

Barry I. Fredericks, pro se.

Talitha L. Poulin and Francis J. Strapp, Jr., for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined a deficiency in petitioner's and his ex-wife's 1977 Federal income tax in the amount of $28,361, plus increased interest under section 6621(c).1 The sole issue for decision is whether a Form 872-A signed by petitioner and his ex-wife should be held to be invalid as an indefinite extension of the period of limitations by reason of the application of...

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