John and Yoon Ja Biazar - Page 8

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               At trial, petitioners submitted a letter addressed to them             
          from respondent that states:  “Your Federal income tax return for           
          the year shown below has been selected for examination.”  The tax           
          year indicated is 1995.  The letter is signed by Revenue Agent              
          Dwight Krstulja.  The typewritten date on the letter of “09-15-             
          98” is crossed out and “11-03-98” is handwritten in.  The                   
          typewritten appointment date on the letter of “Friday, October              
          23, 1998” is crossed out and “Tuesday December 8, 1998” is                  
          handwritten in.  The letter continues:  “This is a field                    
          examination and will be conducted at your place of business or              
          other convenient location.”                                                 
               Attached to this letter is an information document request             
          (IDR).  The IDR bears a typewritten date of “09-15-98” and a                
          handwritten date of “11-3-98”.  The IDR also references the                 
          October 23, 1998, scheduled appointment.                                    
               Respondent contends the audit began before July 22, 1998.              
          The Court kept the record open for 30 days after the trial for              
          respondent to submit evidence as to when the audit of                       
          petitioners’ returns began.  Respondent submitted a memorandum              
          from “MACS Coordinator” to “Examiner” in the Southern California            
          District and a tax module for petitioners.  The top of the tax              
          module bears the following notation:  “Thu, 18 Dec 1997, 8:24               
          am.”  Neither the tax module nor respondent explains what this              








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