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and that, as a consequence, the statute of limitations does not
bar the assessment of any deficiency against petitioner for 1988.
The answer was prepared by an attorney in respondent's
District Counsel office in Houston, Texas.7 The attorney
attempted to locate the filed return, which was mentioned in the
petition. However, by the time the answer was due, the filed
return could not be obtained, and it was therefore not available
to respondent's attorney in preparing the answer.
On September 14, 1995, respondent transferred petitioner's
case to respondent's District Counsel office in Oklahoma City,
Oklahoma, for trial preparation. As previously indicated,
Oklahoma City had been designated by petitioner as the place of
trial of this case.
On October 10, 1995, respondent's counsel in the Oklahoma
City District Counsel office (respondent's counsel) discussed
this case with petitioner's counsel and immediately thereafter
contacted the IRS Service Center in Austin, Texas (the Austin
Service Center) in order to obtain the filed return.
Respondent's counsel learned that the filed return was located
under Mr. Buck's account, apparently because Mr. Buck's taxpayer
7 As previously mentioned, petitioner resided in Texas City,
Texas, at the time that the petition was filed. Texas City is
located about 40 miles southeast of Houston, not far from
Galveston.
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