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gross income, not taxable income; (2) the reason for this manner
of reporting was that records concerning his business expenses
were lost at the time he filed the return; and (3) he would file
an amended return when he recovered materials to support Schedule
C deductions. Although petitioner never filed an amended 1999
return, the attachment to his Form 12153 expressed interest in
being allowed to make installment payments based on net, rather
than gross, income.
Petitioner’s collection case for 1985 was assigned to
Appeals Officer Joan R. Carter (Ms. Carter), of the Internal
Revenue Service (IRS) Office of Appeals in Newark, New Jersey.
Following her receipt of the case, Ms. Carter sent a letter dated
February 5, 2002, to Mr. Fendrick responding to the concerns
expressed in petitioner’s Form 12153. The letter opened with the
following statement: “Since my efforts to contact you by
telephone have not been very successful the last few attempts,
this letter summarizes how the collection statute expiration date
was determined for each of periods listed above.” With respect
to 1985, the letter then provided:
Assessment Date 11-17-1986
Original Collection Statute Date11-17-1996
Bankruptcy Petition TC 520 6-9-1986
Bankruptcy Lifted TC 521 9-22-1989 (Statute Suspended 3yrs.
3mos. 14days)
Original Collection Statute Date11-17-1996
Plus: Suspension Period 3yrs. 3mos. 14days
New Collection Statute Date 3-23-2000
Collection Due Process Appeal 11-8-1999 (Statute Suspended While
in Appeals)
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