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• cannot allow your request.
You had knowledge of the casualty loss and when it took
place. Your 1995 return was examined by the Internal
Revenue Service, and you agreed to moving the loss from
1995 to 1994.
The schedule below shows any adjustments we’ve made to
your account.
Amount of relief Amount of relief Amount of tax
Tax Period(s) you requested we could allow remaining
* * * 1995 [1]$10,205.00 $0.00 [1]$10,205.00
1The amount shown is the total of the Federal
income tax of $9,719 and the penalty of $486 that
respondent had assessed with respect to petitioner’s
taxable year 1995.
Petitioner and Mr. Mellen, both of whom were about 60 years
old at the time of the trial in this case, own the residence in
which they have been living since 1987. (For convenience, we
shall refer to the real property owned by petitioner and Mr.
Mellen at which they have been living since 1987 as petitioner’s
residence.) During the period from at least March 1999 until
sometime during 2001, Jamie and her daughter Jessica were living
in petitioner’s residence. During at least November 2000, Rick,
Andrew, and Jamie’s “significant other” Glen also were living in
petitioner’s residence. Sometime during 2001, Jamie, Jessica,
and Glen moved out of petitioner’s residence.11
11Although petitioner advised the Appeals officer during the
November 14, 2000 hearing that her daughter Jamie helped “out
with the family expenses by contributing a couple hundred dollars
a month” while Jamie and her daughter Jessica, inter alia, were
living in petitioner’s residence, those payments ceased sometime
(continued...)
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