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Petitioner seeks to recover litigation costs of $1,560.
In accordance with Rule 232(a), we dispose of the motion
before us without a hearing. Accordingly, we rule on
petitioner’s motion on the basis of the parties’ submissions and
the record in this case. The underlying issues raised in the
petition were settled by a stipulation of settlement.
At the time the petition in this case was filed, petitioner
resided in Phoenix, Arizona.
By letter dated July 24, 2000 (30-day letter), respondent
sent petitioner an examination report with respect to
petitioner’s 1999 taxable year in which respondent determined
that petitioner’s filing status was changed from head of
household to single; the dependency exemptions for petitioner’s
two children were disallowed; and the earned income credit was
disallowed. In the 30-day letter, respondent advised petitioner
that if he disagreed with the proposed changes, respondent would
consider any supporting information and documentation that he
might care to submit. Along with the 30-day letter, respondent
provided petitioner with Form 886-H, Supporting Documents, which
outlined the type of information and documentation relevant to
resolving issues related to filing status, dependency exemptions,
and the earned income credit. Respondent also advised petitioner
of his right to file an administrative appeal for the proposed
changes and enclosed with the 30-day letter a copy of Publication
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Last modified: May 25, 2011