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On April 11, 1997, respondent issued a notice of deficiency
to petitioner determining a deficiency in, and additions to, his
Federal income tax for 1991. In the notice of deficiency
respondent determined that petitioner failed to file a Federal
income tax return for 1991 and report thereon certain income (as
reported to respondent by various payers) received by him during
that year.
In response to the above-mentioned notice of deficiency, on
July 14, 1997, petitioner filed a timely petition with the Court.
He was residing in Oakland, California, at that time. In the
petition, petitioner: (1) Admits that he did not file a Federal
income tax return for the year 1991; (2) alleges that he has been
denied the opportunity to meet with respondent to discuss his tax
liability for that year; and (3) alleges that respondent failed
to respond to his March 3 letter, in which he "requested
information" from respondent. The petition does not assign error
to any of the adjustments made in the notice of deficiency, nor
contain any allegations of fact in support of any assignments of
error. In the prayer for relief, petitioner requests "that this
matter be referred back to the Commissioner with instructions
that the Commissioner respond to * * * [his] request for
information". Petitioner's March 3 letter is attached to, and
incorporated by reference into, the petition.
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