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the taxable year 1993 in the amount of $4,778, as well as
additions to tax under sections 6651(a) and 6654(a) in the
amounts of $1,194.50 and $200.17, respectively.
By petition filed February 20, 1997, petitioner commenced
his case in this Court. Petitioner was not aided by counsel in
preparing or filing his petition. Pursuant to the Court's order
for amended petition and filing fee, petitioner filed an amended
petition on March 17, 1997, through his attorney, Robert Giffin.
In this regard, attorney Giffin charged petitioner 3.4 hours of
service for "Redrafting and proof of Tax Court Amended petition;
entry of appearance; and Request for Place of Trial" and .5 hours
for meeting with petitioner, at $125 per hour. Subsequently, by
motion filed May 1, 1997, and granted May 29, 1997, petitioner
withdrew attorney Giffin as counsel.
By letter dated May 1, 1997, respondent's Appeals officer
requested information in support of petitioner's allegations
contained in the amended petition. On May 13, 1997, respondent
filed an answer to petitioner's amended petition, denying various
allegations made by petitioner for lack of sufficient knowledge.
Petitioner's subsequent counsel, James B. Curtin, provided the
requested information to the Appeals officer by letter dated July
15, 1997. In this regard, attorney Curtin charged petitioner
$200 for his services.
On August 14, 1997, respondent conceded the determinations
in the notice of deficiency and sent a proposed settlement
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