- 2 - FINDINGS OF FACT Some of the facts have been stipulated and are so found. The stipulation of facts, with accompanying exhibits, is incorporated herein by this reference. At the time she filed her petition, petitioner resided in Liverpool, New York. On April 12, 1994, respondent sent petitioner a notice of deficiency determining a deficiency of $2,333 and a penalty under section 6662(a) of $467 for 1992. Respondent determined that petitioner did not qualify for a filing status of “head of household”, was not allowed certain dependency exemptions, and did not qualify for the earned income credit (EIC). Petitioner received the notice of deficiency but did not file a petition with the Court. Instead, on June 27, 1994, petitioner sent respondent a letter enclosing additional information and the notice of deficiency. Petitioner also contacted the Taxpayer Advocate Office regarding her 1992 tax return; as a result, respondent reduced petitioner’s 1992 deficiency to $1,361 by allowing petitioner the EIC.2 On July 31, 2000, respondent sent petitioner a Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320. On August 21, 2000, respondent received petitioner’s timely Request for a Collection Due Process Hearing. In the request, petitioner explained: “I do not owe this tax. Have 2 As of Feb. 13, 2002, petitioner owed $2,130.47.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011