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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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