- 13 - As of June 13, 2003, when respondent issued the notice of deficiency, petitioner had not responded to the April 4, 2003, 30-day letter or communicated in any way with the examiner, except perhaps to make one telephone call to the Taxpayer Advocate’s Office. Although petitioner eventually provided substantial documentation and information (much of which earlier had been requested in the 30-day letter) supporting her claimed filing status, personal exemptions for her two children, earned income credit, and child care credit, virtually all of this documentation and information was provided to the Internal Revenue Service well after the notice of deficiency was issued on June 13, 2003. It was not until July 2, 2003, that petitioner first began providing documents to the examiner. As of September 11, 2003, when petitioner filed her petition, she had still failed to establish her entitlement to head of household filing status and the earned income credit. Indeed, not until much later, on September 29, 2004, did petitioner inform respondent that she would be obtaining an affidavit from her husband that he did not live with her during the last 6 months of 2002. See supra p. 6. We find that the position respondent took in the notice of deficiency and maintained through September 11, 2003,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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