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Petitioner stated that there was no letterhead page attached
to the letter when both petitioner and Mr. Marshall signed the
letter. Therefore, petitioner postulated that an associate, Jim
Jensen (Mr. Jensen), also involved in TSG, sent the letter to
Agent Riley substituting a retyped page one containing Mr.
Marshall’s letterhead. Mr. Jensen was not called and did not
testify at trial.
Continuing his audit examination, in the absence of tax
returns or tax documents, Agent Riley issued summonses to banks
and mortgage companies in an attempt to obtain petitioner’s
financial information. However, Agent Riley was unable to
procure petitioner’s financial information because there were no
bank accounts in petitioner’s or his wife’s name. Agent Riley
then reconstructed petitioner’s income using Bureau of Labor
Statistics information and sent his examination report to
petitioner around the end of 1999. Petitioner responded by
filing a protest and a request to go to the Salt Lake City, Utah
IRS Office of Appeals.
Petitioner stated that he was confused as to whether he
should file a Form 1040, U.S. Individual Income Tax Return, or a
Form 2555. He testified that Agent Riley asked him “to fill out
1040 returns” but that petitioner’s “studies” showed the form
used by the Office of Management and Budget that was “assigned
[to] collect the tax on income” appeared to be Form 2555. On May
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