- 5 - On October 16, 2003, an Appeals officer sent petitioner’s counsel a letter offering petitioner an Appeals conference. Thereafter, petitioner’s counsel and the Appeals officer corresponded and held telephone conferences concerning the issues and evidence in the case. On August 6, 2004, petitioner’s counsel sent the Appeals officer a fax indicating he needed to gather more information and had to interview two potential witnesses before discussing the possibility of settlement with the Appeals officer. On August 9, 2004, this Court issued its notice setting this case for trial at the trial session in Oklahoma City, Oklahoma, beginning on January 10, 2005. On September 7, 2004, the Appeals officer, having received no further documentation from petitioner’s counsel, forwarded her Appeals Transmittal and Case Memorandum to respondent’s associate area counsel, thereby releasing the case from the Appeals Office. The Appeals officer still questioned whether petitioner lived apart from her husband for the requisite amount of time during the 2002 taxable year to qualify for head of household filing status.3 3 See secs. 2(b)(1), (c), 7703(b). If petitioner and her husband had filed jointly for 2002, their combined incomes would have exceeded the threshold for qualifying for the earned income credit by a married couple filing jointly with more than one child. If petitioner’s correct filing status were married filing separately rather than head of household, she also would not qualify for the earned income credit for that year. See sec. 32(d).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011