- 7 - The motion was predicated on the ground that respondent’s district counsel office had not yet received the administrative file pertaining to petitioner’s 1998 return (the administrative file). On December 16, 1999, petitioner filed an Opposition to respondent’s motion, objecting to a 60-day extension but agreeing to a 30-day extension. By Order dated December 20, 1999, respondent’s motion was granted in that the time to file an answer was extended to January 19, 2000. In the meantime, on December 17, 1999, respondent’s district counsel office in Washington, D.C. (district counsel), wrote the following letter to Mr. Gardner: As you are aware, the government filed a motion to extend time to answer the Nguyen case. As explained in my voice mail to you, I have yet to receive the administrative file in this case. A preliminary review of Ms. Nguyen’s account indicates that the Service accepted her 1998 return sometime in August 1999, and sent her a refund on September 13, 1999. It is unclear as to whether or not she was sent a letter advising her that her return was accepted. I would appreciate your notifying me if she received such a letter. If I find that Ms. Nguyen’s 1998 return has already been accepted by the Service, I will recommend that an answer not be filed in this case, but rather a decision document reflecting no deficiency due from Ms. Nguyen and no overpayment due to her for tax year 1998. If you have a question, please call me at * * * . The record suggests that Mr. Gardner did not notify district counsel that petitioner had received the no-change letter. On January 14, 2000, district counsel received the administrative file, confirmed the issuance of the no-changePage: 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