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liability for 1994, 1995, and 1996, states that no notice of
deficiency was issued to petitioner for 1996. At the time the
petition was filed, petitioner resided in Chicago, Illinois.
On June 10, 1998, following an examination of petitioner's
late-filed tax returns for 1994, 1995, and 1996, respondent
issued an examination report which states that petitioner is
entitled to refunds of $12,919, $16,975, and $15,535 for 1994,
1995, and 1996, respectively. On June 10, 1998, Revenue Agent
Mayer executed Form 8626, Agreement to Rescind Notice of
Deficiency, covering the notices of deficiency for 1994 and 1995
and sent a copy of the Form 8626 to counsel for petitioner for
his signature. By letter dated June 11, 1998, counsel for
petitioner responded as follows:
This letter concerns the Agreement to Rescind Notice of
Deficiency (Form 8626) for tax years 1994 and 1995.
This letter also concerns why we will not execute the
Form 8626 we received today via facsimile.
When you called at 5:00 pm EST on June 9th you were
informed that U.S. Tax Court Petitions were filed at
approximately 4:00 pm earlier that day. You were also
informed that rescission of the notices was no longer
necessary.
Based on our agreement of June 1st, you stated all the
tax deficiency notices would be withdrawn by June 8th.
On June 5th, I informed you, that your letter changing
the status of this case from 90 days to examination did
not address my concerns. * * *
On June 8th, I did not hear from you regarding
withdrawing the tax deficiency notices. Accordingly,
on June 9th I filed U.S. Tax Court petitions covering
the tax years 1994, 1995, and 1996.
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