Natalie W. McGee - Page 11

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          in a timely manner, such notice was valid.” Smith v.                        
          Commissioner, 114 T.C. at 492.                                              
               In the present case, respondent’s failure to follow section            
          3501(a) resulted in prejudice to petitioner by causing her to               
          fail to realize that she had rights to relief under section 6015            
          until more than 2 years after respondent applied her refund.                
          Unlike the notices of deficiency in Rochelle and Smith, which               
          notified the taxpayers of the 90-day period and the right to                
          petition the Tax Court, the notice of offset in the present case            
          did not give petitioner any information about her rights under              
          section 6015.                                                               
               To reflect the foregoing,                                              
                                                  An appropriate order will           
                                             be issued.                               
























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