Susanne Shaw - Page 3

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          exemptions for her two children, Brent Shaw (Brent) and Ronald              
          Shaw (Ronald), (2) an earned income tax credit of $3,075, and (3)           
          a child tax credit of $821.                                                 
               On April 4, 2003, respondent’s Compliance Center in Austin,            
          Texas, mailed a 30-day letter to petitioner proposing to disallow           
          her:  (1) Head of household filing status and instead to treat              
          her as a single filer; (2) dependency exemptions for her two                
          children, Brent and Ronald; (3) earned income tax credit; and (4)           
          child care tax credit.  The 30-day letter included an address and           
          telephone number to contact by May 4, 2003, if petitioner did not           
          agree with the proposed changes to her 2002 return.                         
               Shortly after she received the April 4, 2003, 30-day letter,           
          petitioner retained Jeffrey D. Stoermer (petitioner’s counsel) to           
          represent her in the above matter concerning her claimed 2002 tax           
          refund.  Petitioner did not respond to the 30-day letter.                   
               On June 13, 2003, respondent issued to petitioner a notice             
          of deficiency for 2002 in which respondent determined an income             
          tax deficiency of $5,227.  Among other things, respondent                   
          determined that petitioner should use a filing status of single             
          and disallowed her earned income credit, child care credit, and             
          claimed exemptions for her two children.                                    











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