James Triplett - Page 9

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          failed to raise the period of limitations issue during the                  
          conference.  Accordingly, we determine that petitioner did not              
          exhaust his administrative remedies available within the Internal           
          Revenue Service.  Thus, on this basis alone petitioner is not               
          entitled to the litigation costs requested in his motion.                   
               In his answer to the amended petition, respondent requested            
          that the determination in the notice of deficiency in all                   
          respects be approved.  On June 4, 1997, within 60 days after                
          answering the amended petition, respondent wrote to petitioner              
          and requested a copy of the 1981 income tax return that                     
          petitioner had attempted to file through the revenue officer.               
          Respondent received no answer from petitioner.  On July 22, 1997,           
          respondent sent a followup letter to petitioner.  On August 11,             
          1997, petitioner responded by asking whether respondent had a               
          copy of the 1981 income tax return.  Petitioner did not reveal              
          that he had the original document in his possession.  On November           
          18, 1997, respondent replied to petitioner's letter, stating that           
          respondent did not have a copy of the return and requested a copy           
          of the return from petitioner for the third time.  Petitioner did           
          not provide respondent with a copy of the 1981 tax return until             
          March 20, 1998, the Friday before the Monday, March 23, 1998,               
          trial session during which the case was to be heard.  Respondent            
          then conceded the case, even though the exchange of the document            
          by petitioner at this late date violated the Court's Pre-Trial              





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