- 5 -
By a notice of deficiency dated July 16, 1999 (the notice of
deficiency), respondent determined a deficiency in petitioner’s
Federal income tax for 1998 in the amount of $2,225. The
determinations made by respondent in the notice of deficiency
mirror those made in the proposed adjustment letter; namely, the
change in petitioner’s filing status from head of household to
single and the disallowance of the dependency exemptions and the
earned income credit as claimed on the return. The notice of
deficiency was issued by the director of respondent’s Atlanta
Service Center.
After the issuance of the notice of deficiency, respondent
reviewed the documentation that petitioner had submitted in
response to respondent’s July 1st letter. Upon reviewing this
material, respondent concluded that petitioner was entitled to
head of household filing status, as well as the dependency
exemptions and earned income credit as originally claimed on her
return. Accordingly, by letter dated August 18, 1999 (the no-
change letter), respondent informed petitioner that respondent
had reconsidered her 1998 tax liability and had accepted her 1998
return as filed. The no-change letter informed petitioner as
follows:
3(...continued)
for issuing notices of deficiency to taxpayers.
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