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After concessions,2 the issue before the Court is whether
respondent is estopped from asserting the deficiency and addition
to tax. Petitioner resided in Norristown, Pennsylvania, at the
time the petition was filed.
The applicable facts may be summarized as follows.
Petitioner failed to timely file his 1997 Federal income tax
return. According to petitioner, in November 1998, he went to
the Internal Revenue Service Center in Philadelphia,
Pennsylvania, seeking assistance with filing his 1997 Federal
income tax return. Petitioner did not bring any records with him
regarding his 1997 income or deductions. An employee at the
Internal Revenue Service Center obtained third-party information
available in the Internal Revenue Service computer system and,
using that information, assisted petitioner in preparing his 1997
Federal income tax return. That return did not report the
proceeds of an annuity of $10,365 received from petitioner’s
deceased mother, dividend income of $38, and interest income of
$12.
Petitioner claims that the Internal Revenue Service Center
employee who assisted him was aware of the $10,365 petitioner had
received, informed petitioner that it was taxable, but also told
2 Petitioner conceded at trial that he received and failed
to report $10,365, the proceeds of an annuity from his deceased
mother, $38 in dividends, and $12 of interest. Petitioner also
admitted that his 1997 Federal income tax return was filed late,
on Nov. 4, 1998.
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