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than 2 years after the first collection action following July 22,
1998, took place.2
Petitioner attempted to file with the Internal Revenue
Service (IRS) Form 1040-SS, U.S. Self-Employment Tax Return,3 for
1996 on or about March 15, 2004, showing a net loss of $435 from
self-employment. Petitioner attached the Form 1040-SS as an
exhibit to a Form 843, Claim for Refund and Request for
Abatement, which she filed in her attempt to obtain a refund of
her total tax credits of $900. Petitioner also stated at trial
that she attempted to file her own 1996 tax return with her
signature on it, but the return was not accepted.4 However, this
statement was made before petitioner was sworn in as a witness
and, therefore, does not constitute evidence in this case. Also
on or about March 15, 2004, petitioner filed Form 941c,
Supporting Statement to Correct Information, as an adjustment to
her Form 843 for the 1996 taxable year claiming an adjustment of
$900.5 Petitioner attached to the Form 843 a Form 1040, Schedule
2 On brief, respondent conceded the issue of whether
petitioner properly elected relief within the 2 years after the
date the Secretary had begun collection activities in light of
our decision in McGee v. Commissioner, 123 T.C. 314 (2004).
3 The purpose of Form 1040-SS is for residents of the Virgin
Islands, Guam, American Samoa, the Commonwealth of the Northern
Mariana Islands, and Puerto Rico to report, among other things,
earnings from self-employment and pay self-employment tax.
4 The Court assumes that petitioner meant to file a Form
1040 tax return for 1996. See supra note 3.
5 The Court realizes that petitioner’s Form 941c filed on or
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