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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 from
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Last modified: May 25, 2011