Cheryl D. Flathers - Page 4




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                    only swear to having "zero" income for 1998.                      
               On June 14, 1999, respondent paid petitioner the $4,704.60             
          refund that she claimed in her 1998 return plus interest thereon.           
               On February 4, 2000, respondent issued to petitioner a                 
          notice of deficiency (notice) with respect to her taxable year              
          1998, which she received.  In that notice, respondent determined            
          a deficiency in, and an accuracy-related penalty under section              
          6662(a) on, petitioner’s tax for her taxable year 1998 in the               
          respective amounts of $5,969 and $1,177.                                    
               Petitioner did not file a petition in the Court with respect           
          to the notice relating to her taxable year 1998.  Instead, on               
          April 15, 2000, in response to the notice, petitioner sent a                
          letter (petitioner’s April 15, 2000 letter) to the Internal                 
          Revenue Service.  That letter stated in pertinent part:                     
                   Your Deficiency Notice dated February 4, 2000.                     
                    First and foremost, be advised that this alleged                  
               deficiency has been created out of thin air by the IRS                 
               from a return which I submitted in a timely manner, a                  
               return which was reviewed by the IRS and a refund                      
               issued, including interest paid for the delay in re-                   
               funding the amount to me.  The IRS now attempts to                     
               extort penalties and interest on top of the amount duly                
               refunded to me.                                                        
                    According to your “Deficiency Notice” of the above                
               date (cover sheet [page 1 of notice with respect to                    
               petitioner’s taxable year 1998] attached), there is an                 
               alleged deficiency with respect to my 1998 income tax                  
               return of $7546.09, and if I wanted to “contest this                   
               deficiency before making payment,” I must “file a                      
               petition with the United States Tax Court.”  Before I                  
               file, pay, or do anything with respect to your “Notice”                
               I must first establish whether or not it was sent                      





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