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deductions) for personal exemptions with respect to three
children claimed as dependents (the children).
By letter dated September 5, 2000, with which an examination
report was enclosed, a Branch Chief at respondent’s Ogden
Customer Service Center notified petitioners that their 1998
return was under examination and requested documentation
establishing the dependent status of the children. That request
apparently was occasioned by respondent’s discovery of a child
support order with respect to one of the children.3 In pertinent
part, the letter states as follows:
Based upon our initial review of your return,
we’ve prepared the enclosed examination report showing
the proposed changes we will make to items on your
return if we don’t receive any additional information
from you. * * *
* * * * * * *
If you do not agree with the proposed changes,
please include the following information with your
response:
* * * * * * *
We will review what you send us and contact you as
soon as possible. Should you still disagree with our
findings after we review your response and any
additional information you provide, you have the right
to file an administrative appeal * * * . You first
must have provided relevant information to the Contact
Person named on this letter before your case can be
considered by Appeals.
3 As listed on the 1998 return, the surname of the child in
question does not match that of petitioners. The surname of the
other two children as listed on the 1998 return matches that of
petitioners.
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Last modified: May 25, 2011