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income tax for 1999 in the amount of $335. Respondent determined
that petitioner did not qualify for an earned income credit for
1999 and that petitioner was not entitled to a tax refund.
Petitioner filed a timely petition with the Court
challenging respondent’s determination. In response to the
petition, respondent filed a Motion to Dismiss for Failure to
State a Claim Upon Which Relief Can be Granted. Respondent
argued that section 32(c)(2)(B)(iv) expressly excludes from the
definition of earned income any amounts received for services
provided by an individual while the individual is an inmate at a
penal institution. Respondent reasoned that, because petitioner
had no earned income within the meaning of section 32 during
1999, petitioner failed to state a claim for relief.
This matter was called for hearing at the Court’s motions
session held in Washington, D.C. Counsel for respondent appeared
at the hearing and offered argument in support of respondent’s
motion. No appearance was made by or on behalf of petitioner at
the hearing.
During the hearing, the question was raised whether
respondent determined a “deficiency” in this case within the
meaning of section 6211. Counsel for respondent argued that the
facts in the instant case were tantamount to a “frozen refund”
and that the Court had jurisdiction over the petition. In
response to petitioner’s challenge to the timeliness of
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Last modified: May 25, 2011