- 4 - 1993, disallowing deductions claimed on his 1992 and 1993 returns. The notice of deficiency was returned to respondent because petitioner failed to claim it. The deficiencies were assessed on August 4, 1995. Petitioner claims that in May 1995 he received the “run around” when he tried to resolve his tax liabilities. He claims to have walked into the Oakland, California, branch of the Internal Revenue Service, with his records but without a prior appointment, demanding an immediate audit, but was turned away. But in a letter dated December 28, 1998, petitioner admitted that he did not actively pursue the matter until June 1997, when respondent applied a later year refund to his assessed income tax deficiencies: Since my primary concern was finding a job in order to pay for living expenses as well as paying back my debt of $35,500 [for student loans], resolving this matter with the IRS took a back seat because it was not going to be as easy and straight forward as it should be [to find a job] * * * As a taxpayer ignorant of the bureaucratic gridlock that is pervasive throughout the IRS, I became frustrated and gave up (until June 1997), not having either the time or the energy to figure out the ways of the IRS, I knew that I did not owe any taxes and that sometime the IRS would contact me. Petitioner filed a request for reconsideration of the deficiencies on November 17, 1997. Because petitioner had failed to attach documentation to his request for reconsideration, respondent on January 29, 1998,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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