- 4 -
$2,725 to $500, was predicated on (1) a change in petitioner’s
filing status from head of household to single and (2) the
disallowance of the dependency exemptions and earned income
credit as claimed on the return. Respondent informed petitioner
that if she did not agree with the proposed deficiency, she could
submit documents or information that she wished respondent to
consider.
In response to the proposed adjustment letter, petitioner
mailed various documents to respondent. Respondent reviewed this
material and concluded that it was insufficient to verify the
items under examination. By letter dated July 1, 1999 (the July
1st letter), respondent so informed petitioner. Respondent also
informed petitioner in the July 1st letter that any further
supporting documents or information that petitioner might care to
submit would be considered if such material were received within
15 days of the date of the letter.
Petitioner responded to the July 1st letter by mailing
various supporting documents to respondent. This material was
received by the mailroom in respondent’s Atlanta Service Center
on July 12, 1999. The material was routed to the examination
division, where it was received on July 13, 1999, and then routed
to the 90-day unit, where it was received on July 15, 1999.3
3 We understand the 90-day unit to be the office in the
examination division of the Service Center that is responsible
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011