T.C. Memo. 2007-6
UNITED STATES TAX COURT
GILBERT VASQUEZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16121-03. Filed January 10, 2007.
P claimed earned income credit (EIC) as a refund
of $2,890 on his 2002 tax return. On May 16, 2003, R
sent a packet of materials to P, proposing to disallow
the EIC, stating that the claimed refund was “frozen”,
requiring P to “Return Form 4549 and your payment of
$0.00 in the enclosed envelope by 06/15/2003”,
requesting P to provide documents supporting his
claimed EIC, and warning P that a notice of deficiency
would be sent to him if the documents were not received
by June 15, 2003. P failed to respond, and, on July
18, 2003, R sent the notice of deficiency of $2,890 on
which this case is based. P secured counsel and filed
a petition. R filed an answer embodying the position R
took in the notice of deficiency. Six weeks after the
answer R notified P that P’s case was in R’s Appeals
Office. Three months after the notification (4-1/2
months after the answer) P filed a motion in limine for
an order ruling certain documents are not inadmissible
hearsay. Based on those documents, R eventually
conceded the EIC, and eventually the parties submitted
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