Raymond P. Corkrey and Megan B. Flom-Corkrey - Page 9




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          filing status from married filing jointly to married filing                 
          separately.                                                                 
               The problem with the 1988 return concerned the number of               
          dependents claimed.  Ms. Meuse's normal practice was to look at             
          dependents claimed on a return, and, if she found that dependents           
          were already claimed by another person, she disallowed the                  
          dependents claimed by the second person.  When Ms. Meuse reviewed           
          petitioner's 1988 return, she discovered that two of the three              
          dependents had already been claimed.  Ms. Meuse disallowed the              
          two exemptions and adjusted the return accordingly.  On April 14,           
          1997, Mr. Vecchio informed Ms. Meuse that petitioner's ex-wife              
          would not sign the declaration.  At that point, Ms. Meuse had the           
          information necessary to proceed with processing petitioner's               
          case.  Ms. Meuse informed Mr. Vecchio that she would process the            
          1987 return, make the tax adjustments taking into consideration             
          the Form W-2 and married filing separately changes, and, for                
          1988, disallow the two exemptions.  Because the Service had                 
          already made assessments, Ms. Meuse made the above tax                      
          adjustments herself.                                                        
               Generally, it takes 3 weeks for information to post to an              
          account after it has been entered into the Service's system.                
          Refunds are issued about 4 weeks from the time the adjustments              
          are made.  Ms. Meuse testified that it took the normal period of            
          time from the time she received all the information necessary to            






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