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exemptions, earned income credit and head of household filing
status, in sufficient time for such documentation to be reviewed
by respondent prior to issuance of the notice of deficiency.”
However, the record belies this contention.
In the July 1st letter, respondent informed petitioner that
the documentation submitted by petitioner in response to the
proposed adjustment letter was insufficient to verify the items
under examination, but that respondent would consider any further
documentation that petitioner might care to submit if such
documentation were received by July 16, 1999. Petitioner
promptly responded to this invitation by mailing documentation,
which was received by the mailroom in respondent’s Atlanta
Service Center on July 12, 1999, the examination division on July
13, 1999, and the 90-day unit on July 15, 1999. Nevertheless,
without first evaluating petitioner’s documentation, respondent
mailed the notice of deficiency to petitioner on July 16, 1999.
After evaluating petitioner’s documentation, however, respondent
concluded that such documentation was sufficient to verify the
items under examination.
The documentation submitted by petitioner in response to the
July 1st letter was solicited by respondent. Having solicited
that documentation, respondent was obliged to evaluate it before
issuing a notice of deficiency.5 Respondent, however, did not do
5 We might take a contrary view if expiration of the period
(continued...)
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