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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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