- 6 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011