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inspection of her books of account. See Benjamin v.
Commissioner, supra.
Petitioner received a letter dated September 14, 2001,
advising her that based upon review of third party records,
respondent proposed changes to her Form 1040 for taxable year
1999. The review of records of third parties does not constitute
a review of a taxpayer’s books and records. Digby v.
Commissioner, supra.
Petitioner’s argument that respondent has violated section
7605(b) is grounded on respondent’s issuing to petitioner a tax
refund before auditing her 1999 tax return. Petitioner admits
that she never entered into a closing agreement with the IRS with
respect to taxable year 1999. Petitioner also admits that she
never received a letter stating that the IRS had accepted her
1999 tax return, nor had she received a letter stating that her
1999 tax return had been audited as requested by her special
handling request.
Instead, petitioner’s argument of multiple audits relies on
petitioner’s testimony that her refund was evidence of an audit
that resulted from her special handling request. Such testimony
and argument do not substantiate her claim of a violation of
section 7605(b).
There is no evidence in the record that substantiates
petitioner’s claim that the IRS audited her income tax return by
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