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After reviewing the information we received on
7/12/1999, we reconsidered your 1998 federal income tax
liability and accepted your 1998 return as filed or as
adjusted previously.
Please disregard the notice of deficiency we sent
you on 7/16/1999. You will not need to file a petition
with the United States Tax Court.
If you have any questions, you may write or call
the tax examiner whose name, telephone number, and
contact hours appear at the top right corner of this
letter.
The no-change letter was issued by the chief of one of the
customer service divisions in respondent’s Atlanta Service
Center.
Notwithstanding the no-change letter, petitioner retained
Bruce E. Gardner (Mr. Gardner) to represent her. Mr. Gardner is
an attorney who is admitted to practice before this Court, and he
is petitioner’s counsel of record in the present proceeding.
Petitioner met with Mr. Gardner on August 28, 1999.
Consistent with the no-change letter, respondent mailed a
check to petitioner on September 13, 1999. The amount of the
check, $2,808.67, represented the refund claimed by petitioner on
her 1998 return, i.e., $2,725, plus $83.67 of interest.
On October 14, 1999, Mr. Gardner hand delivered a petition
to the Court, thereby commencing a case on petitioner’s behalf.
See sec. 6213(a).
On December 13, 1999, respondent filed a motion to extend by
60 days the time within which to file an answer to the petition.
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Last modified: May 25, 2011