Tracee Creen - Page 3

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          year, but respondent did not determine a deficiency of $1,459               
          attributable to petitioner’s wage income that she received during           
          1998 from Spartanburg Medical Center.                                       
               On August 19, 2002, respondent filed a motion for leave to             
          file an amendment to answer (respondent’s motion to amend an-               
          swer), in which respondent alleged an increased deficiency for              
          petitioner’s taxable year 1998 in the amount of $1,459 attribut-            
          able to petitioner’s wage income of $16,679.62 from Spartanburg             
          Medical Center.3                                                            
               On August 20, 2002, the Court ordered petitioner to file a             
          written response to respondent’s motion to amend answer.  On                
          September 4, 2002, instead of filing such a response, petitioner            
          submitted to the Court a document that the Court had filed as               
          petitioner’s motion to dismiss (petitioner’s September 4, 2002              
          motion to dismiss).                                                         
               In an Order dated September 5, 2002 (September 5, 2002                 

               3In respondent’s amendment to answer, respondent alleges in            
                    (c) Inasmuch as the Service Center initially                      
               assessed the income from Spartanburg Regional Medical                  
               Center under the math error provisions of I.R.C.                       
               � 6213(b)(1), respondent did not include the * * *                     
               $16,679.62 from Spartanburg Regional Medical Center in                 
               his determination of unreported income set forth in the                
               notice of deficiency for 1998 * * *                                    
                    (d) Subsequently, respondent * * * abated the math                
               error assessment of the tax resulting from the income                  
               received from Spartanburg Regional Medical Center.                     

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