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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,
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