- 3 - sent petitioner a so-called 30-day letter dated September 13, 2000, proposing adjustments to petitioner’s 1999 tax return. In a letter dated September 27, 2000, petitioner sent respondent copies of several utility bills, Social Security cards for himself and his two children, and two letters from a school stating that the children resided with petitioner. Respondent responded by issuing a notice of deficiency dated December 11, 2000, stating in part: We have received your correspondence on October 11, 2002, in regard to the examination of your 1999 tax return. After reviewing the correspondence you submitted, we have determined that additional information is necessary to resolve the issues. Please see the enclosed explanations listing the adjusted items. In order for us to reconsider the proposed adjustment, you must submit the documentation explained on the attachments. Petitioner did not submit any of the requested documentation. Without the benefit of additional information from petitioner, respondent determined a deficiency in petitioner’s Federal income tax of $4,354 for the 1999 taxable year. Petitioner filed a petition on March 5, 2001, and an amended petition on May 4, 2001. At the time of filing the petition, petitioner resided in Johnstown, Pennsylvania. From June 2001 to February 2002, respondent’s Pittsburgh Appeals Office sent petitioner six letters seeking information regarding his case. Respondent’s counsel also sent petitionerPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011