Zenobia Elisia Clary Ziegler - Page 4

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               Respondent sent petitioner and Mr. Ziegler a notice of                 
          deficiency, dated May 22, 2000, in which respondent determined              
          that petitioner and Mr. Ziegler were liable for an income tax               
          deficiency of $798 for 1998.  The deficiency was based solely on            
          petitioner’s unreported W-2 income of $2,839.  Respondent                   
          assessed the deficiency in June 2000.                                       
               Petitioner contacted respondent in July 2000 after receiving           
          collection notices regarding the assessment of the liability for            
          1998.  In October 2000, pursuant to advice from one of                      
          respondent’s employees, petitioner filed a “married filing                  
          separate” return for 1998 reporting her taxable income of $2,839.           
          Respondent initially processed the 1998 married filing separate             
          return but later reversed the transaction because of respondent’s           
          position that petitioner already had filed a valid joint 1998               
          return.  On March 12, 2001, respondent applied an overpayment of            
          $923 from petitioner’s 2000 taxable year to the unpaid balance of           
          the 1998 assessment, paying it in full.                                     
               On March 19, 2001, petitioner contacted the local Taxpayer             
          Advocate’s Office in Richmond, Virginia, to request assistance              
          with the 1998 assessment.  Petitioner was dissatisfied with the             
          response from the local office and contacted the National                   
          Taxpayer Advocate’s Office, which explained to petitioner the               
          reasons she was not entitled to relief.                                     

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