Lisa A. Ferreira - Page 7




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          assurances of IRS employees the first few times she called.                 
          Though it is unfortunate that petitioner received unhelpful or              
          incorrect tax advice from IRS employees, that advice does not               
          have the force of law.                                                      
               Accordingly, we conclude that petitioner failed to report              
          $4,809 of unemployment compensation that should have been                   
          included in her gross income for 1997.  Thus, petitioner is                 
          liable for the deficiency determined by respondent.                         
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              


                                                  Decision will be entered            
                                             for respondent.                          
























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