- 16 -
deficiency. Petitioner failed to respond to the notices of
deficiency and to five separate requests from the Center, as well
as a request by Ms. MacKay during early 1992, that petitioner
file a return for 1987. Moreover, during early 1992, petitioner
received from Ms. MacKay information clearly showing the
discrepancy in wage income from the school. For nearly 4 years
thereafter petitioner took no action to remedy the situation.
Petitioner also relies in his brief on language from
Portillo v. Commissioner, 988 F.2d 27 (5th Cir. 1993), revg. T.C.
Memo. 1992-99, which was discussed in Cole v. Commissioner,
supra. The instant case is distinguishable from Portillo,
however, because petitioner failed to file a Form 1040 for 1987.
See Parker v. Commissioner, 117 F.3d 785, 786-787 (5th Cir. 1997)
(distinguishing Portillo on the ground that the taxpayer had not
filed a return). We note that, had petitioner timely filed his
1987 return or acted promptly in response to any of the notices
sent from the Service Center, the entire matter could have been
disposed of without issuing a statutory notice. See Uddo v.
Commissioner, T.C. Memo. 1998-276; McDaniel v. Commissioner, T.C.
Memo. 1993-148.5
5 In McDaniel v. Commissioner, T.C. Memo. 1993-148, we stated
that whenever there is a factual determination, the Commissioner
is not obliged to concede a case until the Commissioner receives
the necessary documentation to prove the taxpayer's contentions.
We also stated that after the Commissioner receives the proper
documentation, a reasonable period of time must be given to
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011