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5, Your Appeal Rights and How To Prepare a Protest If You Don’t
Agree.
Petitioner did not request an Appeals Office hearing.
On August 6, 2000, petitioner responded to respondent’s July
24, 2000, letter by providing a copy of petitioner’s decree of
dissolution of marriage (decree). The decree designated
petitioner as the primary residential parent for both children.
In response to petitioner’s August 6, 2000, submission,
respondent sent petitioner Form 886-A, Explanation of Items,
which indicated that additional information was required by
respondent. Respondent specifically stated that acceptable forms
of supporting documentation to verify the children’s residency
would include “SCHOOL AND/OR MEDICAL RECORDS LISTING YOUR NAME AS
PARENT OR GUARDIAN, THE CHILD’S NAME, THE ADDRESS OF RECORD DATED
JANUARY THROUGH DECEMBER OF THE TAX YEAR.” Acceptable forms of
supporting documentation to verify support would include
cancelled checks or receipts for rent/mortgage and utilities.
The letter also stated that “IF YOU ARE ABLE TO FURNISH THE
REQUIRED DOCUMENTATION WITHIN 90 DAYS, WE WILL BE ABLE TO
RECONSIDER OUR CURRENT DETERMINATION.”
On December 7, 2000, respondent mailed to petitioner a
notice of deficiency in the amount of $4,324 for the taxable year
1999. The notice of deficiency reflected the same adjustments as
determined in respondent’s 30-day letter.
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Last modified: May 25, 2011