Gustavo and Veronica Zeron - Page 3

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          Because petitioners failed to submit the requested documentation            
          substantiating the disputed deductions, respondent determined a             
          deficiency of $2,877 and sent petitioners a notice of deficiency            
          on June 6, 2005.                                                            
               Respondent advised petitioners by letter dated June 22,                
          2005, that their case would be transferred to respondent’s                  
          Appeals Office, and on June 27, 2005, respondent transferred the            
          case to the Appeals Office.  Mr. Mann sent a letter to respondent           
          on August 4, 2005, requesting that respondent rescind the notice            
          of deficiency.  That letter was not accompanied by documentation            
          to support petitioners’ claimed deductions.                                 
               Petitioners timely filed their petition in this Court on               
          September 6, 2005.  Respondent filed his answer on October 25,              
          2005.  By notice dated November 10, 2005, the instant case was              
          placed on the April 3, 2006, calendar in Philadelphia,                      
          Pennsylvania.                                                               
               On March 27, 2006, Ms. Tyrrell sent documentation to support           
          the deductions in question to Mr. Mann.  Ms. Tyrrell faxed the              
          documentation to respondent’s counsel the same day.  On April 3,            
          2006, the parties filed a stipulation of settled issues at the              
          call of the instant case from the Philadelphia trial session                











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