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liability for 1999.4
On April 24, 2002, the Court received and filed an
(imperfect) petition.5 The petition, which is dated April 12,
2002, and is little more than a request for forms to file a
petition for redetermination, does focus on the fact that “my
1999 Income Tax Refund check was stopped”. The petition arrived
at the Court by regular, first-class mail in an envelope bearing
a postmark date of April 15, 2002.
On May 31, 2002, petitioner filed an amended petition. In
his amended petition, petitioner purports to disagree with “tax
deficiencies for the years 1999 and 2000". The gist of
petitioner’s complaint, however, appears to be the nonreceipt of
tax refunds for 1999 and 2000 in the amounts of $4,231 and $401,
respectively. Petitioner attached to his amended petition a copy
of a letter to Commissioner Rossotti, the “in re” of which read:
1999 INCOME TAX REFUND CHECK ( 1040 1999 )
* * * What has happened to my Refund Check?
4 The record suggests that respondent may have disregarded
the portion of petitioner’s refund claim allocable to the earned
income credit because of sec. 32(c)(2)(B)(iv), which provides
that “no amount received for services provided by an individual
while the individual is an inmate at a penal institution shall be
taken into account” in determining the individual’s “earned
income”. In the absence of earned income, there is no basis for
an earned income credit. Sec. 32(a).
5 At the time that the petition was filed, petitioner was
in the custody of the Oklahoma Department of Corrections in
Helena, Oklahoma.
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