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placed at issue, the Court will review the matter on a de novo
basis. Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.
Commissioner, 114 T.C. 176, 181-182 (2000).
We turn first to petitioner’s taxable year 1994. Respondent
did not accept and process as filed the return for his taxable
year 1994 that petitioner mailed to respondent on or about May
24, 1999. Nor did respondent process and accept as filed the
amended return for his taxable year 1994 that respondent received
on June 1, 1999.4 According to respondent’s trial memorandum
that the Court had filed on March 11, 2003, that is because
petitioner’s then spouse had previously filed a separate return
for 1994 and had received a refund of an earned income credit for
that year, and nonetheless both petitioner’s 1994 unfiled return
and petitioner’s 1994 unfiled amended return purported to be
joint returns on behalf of petitioner and his then spouse.
Moreover, the record establishes that respondent did not issue a
notice of deficiency to petitioner with respect to his taxable
year 1994, in which respondent determined that petitioner had a
deficiency based upon the substitute for return that respondent
prepared on March 29, 1999, and the 30-day letter that respondent
mailed to petitioner on or about April 5, 1999, with respect to
4Nor did respondent accept and process as filed petitioner’s
second amended return for 1994 (or his respective amended returns
for 1995 and 1996) which showed zero income and claimed a refund
of the tax withheld.
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