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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).
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Last modified: May 25, 2011