- 3 - Background Petitioner resided in Silver Spring, Maryland, at the time that her petition was filed with the Court. Petitioner timely filed a Federal income tax return for the taxable year 1998. On her return, petitioner listed her filing status as head of household, and she claimed dependency exemptions and the earned income credit. Petitioner also claimed a refund of tax in the amount of $2,725. By letter dated May 7, 1999 (the examination letter), respondent’s Service Center in Atlanta, Georgia, informed petitioner that “We are examining your Federal income tax return for 1998 and find we need documentation to verify certain items.” More specifically, respondent requested that petitioner provide information and documents relating to: (1) Head of household filing status; (2) dependency exemptions; and (3) the earned income credit. Petitioner responded to the examination letter by mailing various documents to respondent. After reviewing this material, respondent concluded that the information submitted was insufficient to verify the items under examination. Thereafter, by letter dated June 10, 1999 (the proposed adjustment letter), respondent proposed a deficiency in petitioner’s income tax in the amount of $2,225. The proposed deficiency, which served to reduce the claimed overpayment fromPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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