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date means or how it indicates when the examination of
petitioners’ returns began for the years in issue.
The memorandum does not bear petitioners’ names or Social
Security numbers. The name of the examiner is not given. The
exact date of the memorandum is unclear. The top of the
memorandum lists “Rev 11/97” with no indication what “Rev” means.
The facts of the memorandum are equally vague. The memorandum
states: “The taxpayer operates a Schedule C business with gross
receipts of over $200,000, and also claims Earned Income Credit.”
Petitioners reported gross receipts of more than $200,000 and
claimed an earned income credit in 1995, 1996, and 1997; however,
we note that the memorandum uses the singular “taxpayer” and the
facts listed are not necessarily unique to petitioners.
Additionally, the memorandum begins: “This case has been
identified”, suggesting that the case is being referred for an
audit rather than that an audit already had begun.
We conclude that the letter sent to petitioners by Revenue
Agent Krstulja and the IDR attached to it are more persuasive
evidence of the date the examination in this case commenced.
Accordingly, section 7491(c) applies to this case as the
examination commenced after July 22, 1998. See Higbee v.
Commissioner, supra.
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