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taxable year 1998.
On September 17, 2003, Mr. Simon sent a letter (Mr. Simon’s
September 17, 2003 letter) to the IRS. He attached to that
letter: (1) Form 1099R for 1997 that reported Mr. Simon’s 1997
retirement plan distribution of $47,632.36 as fully taxable and
(2) various statements for the period April 9 through April 30,
1997, that First Union prepared and sent to Mr. Simon. Mr.
Simon’s September 17, 2003 letter stated in pertinent part:
I’m submitting this information from the tax year 1997
and 1998. It is in regard to the stock certificate I
received from Caliber System and rolled over to a
qualified IRA. Somehow this information was passed on
as cash. The portion that I used in 1997 and 1998 was
taxed and a penalty was assessed because I was not 59�
at the time of withdrawal.
The IRS has been holding all my refunds while we have
exchanged information. I have received this paperwork
from Caliber Systems, Roadway Express, and Wachovia
Bank.[5] I hope this information will clear up the
misunderstanding.
Also I need you to submit a form to me. I am no longer
married and need my divorced wife exempt from this
matter. * * * [Reproduced literally.]
On May 18, 2004, the Appeals Office sent a letter to Mr.
Simon (Appeals Office May 18, 2004 letter) regarding petitioner’s
appeal of the IRS September 9, 2002 preliminary determination.
The Appeals Office May 18, 2004 letter stated in pertinent part:
5Although Mr. Simon’s September 17, 2003 letter suggested
that he was attaching to that letter “paperwork from Caliber
Systems, Roadway Express, and Wachovia Bank”, the only attach-
ments to that letter that are part of the record in this case are
those described above.
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