Debra Anne Banderas - Page 22

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          new data, her point, in this particular context, is not well                
               As a general matter, taxpayers are usually responsible for             
          establishing their positions before the IRS.  Second, on a more             
          specific and practical level, petitioner, despite being                     
          represented by counsel, apparently never alerted the Appeals                
          officer of any relevant change in circumstances.  Furthermore,              
          the types of items reported on the Form 12510 were not inherently           
          of a nature to raise a suspicion of dramatic change over the                
          course of the ensuing period.  The only likely difference hinted            
          at on the face of the Form 12510 would have been a reduction in             
          income, as petitioner appended a comment that she might be unable           
          to continue to sustain multiple jobs.  However, third-party                 
          payers reported to the IRS even higher wages of $87,925 for the             
          completed taxable year of 2003 (the most recent year for which              
          records would have been available during at least the majority of           
          the time petitioner’s case was before Mr. Pearce).  This fact was           
          noted by the Appeals officer in his recommendations.  Third-party           
          payers similarly reported still higher wages to petitioner of               
          $90,974 for 2004.  In this scenario, the Court, despite its                 
          admiration for petitioner’s efforts to help herself, is                     
          unconvinced that petitioner may abdicate all responsibility for             
          raising some issue of pertinent change or, conversely, that the             

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