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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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