Gary Lee Colvin - Page 14




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               Petitioner’s request for a copy of the notice of deficiency            
          from the IRS was received by the Taxpayer Advocate Service (TAS)            
          on July 23, 2004.  A copy of the notice of deficiency was                   
          provided by the TAS in Laguna Niguel, California, and was                   
          attached to a letter to petitioner dated July 28, 2004.  The                
          letter was addressed to petitioner’s Round Rock, Texas, address.            
          Petitioner petitioned timely this Court on September 8, 2004.               
          Petitioner stated on the petition his requests for relief and his           
          supporting reasons as follows:                                              
               Deductions taken for employee mileage allowable as a                   
               Schedule A deduction; deductions taken for business                    
               mileage allowable as a Schedule C deduction; legal fees                
               and costs are allowable as a deductible [sic] under                    
               I.R.C. Sections 212(1), 212(3), 216 and 262.  Further,                 
               Commissioner acted in violation of multiple sections of                
               Title 26 USC as well as its own I.R.C. when it                         
               deliberately failed to complete its audit of                           
               petitioner’s tax return; deliberately failed to                        
               consider any of the documents petitioner timely                        
               submitted to substantiate his personal, employee and                   
               business deductions; deliberately sent audit                           
               correspondence to an address it knew was improper so as                
               to prevent petitioner from exercising his right to an                  
               administrative appeal hearing; deliberately sent the                   
               statutory 90-day notice to an address it knew it was                   
               improper thereby denying petitioner proper notice of                   
               the alleged deficiency; and falsified documents to make                
               it appear notice was proper.                                           

                                       OPINION                                        
          I.   Burden of Proof                                                        
               As a general rule, the Commissioner’s determination of a               
          taxpayer’s liability is presumed correct, and the taxpayer bears            
          the burden of proving that the determination is improper.  See              






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