- 12 - Appeals officer, after examining the documentation furnished, sustained some of the adjustments in the statutory notice of deficiency, but he conceded that petitioner was entitled to head of household filing status, a dependency exemption, and the earned income credit. The parties settled shortly thereafter. A significant factor in determining whether the position of the Commissioner is substantially justified as of a given date is whether, on or before the date, the taxpayer has presented “all relevant information under the taxpayer’s control and relevant legal arguments supporting the taxpayer’s position to the appropriate Internal Revenue Service personnel”. Sec. 301.7430- 5(c)(1), Proced. & Admin Regs. Most of the changes to petitioner’s adjustments were based on the Appeals officer’s determination that petitioner was entitled to head of household filing status, child dependency exemption and earned income credit. Petitioner did not raise any of these legal arguments or provide the relevant documentation to the examining agent while her returns were being examined. Therefore, respondent’s position was not unreasonable even though respondent eventually conceded that petitioner is entitled to certain deductions and credits. Petitioner alleges in her motion that respondent “refused to deal with [her]” unless she consented to an extension of the limitations period to assess taxes. As discussed above, respondent made numerous attempts to “deal” with petitioner,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011