Jose Guaba - Page 3




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               pertinent information was not available to the IRS in                     
               preparing the proposed assessment.  For your review, I                    
               have included a copy of the bankruptcy petition filed                     
               in connection with the foreclosure as well as a copy of                   
               the discharge order.                                                      
                    I trust once you review the documentation, an                        
               adjustment will be made to cancel the proposed                            
               assessment.                                                               
          Petitioner's case was referred to a Problem Resolution Officer                 
          within the Atlanta Service Center.                                             
               The Problem Resolution Officer treated the above-described                
          letter as a request for an abatement and/or a claim for refund                 
          for 1996.  On August 23, 1999, the Atlanta Service Center issued               
          a letter to petitioner which stated in pertinent part:                         
               This letter is your legal notice that we have                             
               disallowed your claim(s).  We can't allow your claim(s)                   
               for refund or credit for the period(s) shown above for                    
               the reason(s) listed below.                                               
               Your claim must state in detail the grounds for credit                    
               or refund and give necessary facts.  The bankruptcy                       
               records received seem to indicate the petition was                        
               prior to 1996 tax year, therefore tax assessment                          
               procedures will continue.                                                 
               There are exclusions from gross income of debt                            
               cancellation as cited under Code Section 108.  Please                     
               resubmit your claim with specific reasons for abatement                   
               of tax.  We are closing your case in the Problem                          
               Resolution Program.  We apologize for any inconvenience                   
               this may have caused you.                                                 
               If you want to appeal our decision to disallow your                       
               claim(s), you must file a petition with the United                        
               States Tax Court within 90 days from the date of this                     
               letter.  Write to the United States Tax Court * * * to                    
               get the petition form.  Return the completed petition                     
               form along with a copy of this letter to the same                         
               address within 90 days from the date of this letter.                      






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