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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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Last modified: May 25, 2011