- 4 - Upon the receipt of the above information and documents, and a meeting is scheduled, please be advised that we will tape record the meeting and be bringing two witnesses to it. After receiving Mr. Kotmair's letter dated April 18, 1994, respondent did not further attempt to contact petitioner before issuing her statutory notice of deficiency. In her notice of deficiency, respondent determined petitioner's income for the years in issue based upon data derived from the Bureau of Labor Statistics (BLS) and respondent's Information Returns Master File (IRMF). By notice dated July 31, 1996, this case was set for trial at the trial session of the Court at San Francisco, California, beginning on October 21, 1996. On October 8, 1996, respondent served upon petitioner a subpoena duces tecum, requiring petitioner to produce certain documents on October 21, 1996, at the call of the calendar of the trial session of the Court in San Francisco. The subpoena duces tecum stated: The Petition filed in John Wadsworth v. Commissioner, Docket No. 3259-96, states that you, John Wadsworth, did not have any taxable income during the years 1989 through 1992. 1. Please bring any and all documents that evidence receipt of nontaxable income (such as amounts derived from loans, gifts, bequests, inheritances, etc.) by you during the years 1989 through 1992. 2. Please bring any and all documents that show the identity of the person who owns the property located at 2600 Valley Meadow Court, Oakview, California 93022 at which you reside (if you are leasing the property,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
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