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addressed to petitioner, stating that it is a notice of
deficiency, and setting forth (1) a deficiency in income tax of
$8,624 for 2001 and (2) additions to tax for that year of
$1,861.42 under section 6651(a)(1), $1,199.58 under section
6651(a)(2), and $325.82 under section 6654(a). The November 29
letter is signed by Lynne Walsh, Field Director, Compliance
Services, Brookhaven Service Center.
Attached to the amended petition as exhibit A is a document
that consists of the first page of the November 29 letter and
four additional pages (the four additional pages), including a
two-page “Tax Calculation Summary”. That summary shows, among
other things, how the $8,624 deficiency in income tax was
calculated, that petitioner was classified as a “non-filer”, and
the sources, kinds, and amounts of income that were reported to
the IRS by payers and taken into account by it in determining
petitioner’s income and the deficiency. Those sources and the
associated kinds and amounts of income are as follows: (1) Texas
Department of Criminal Justice, wages, $21,475; (2) Bloodworth &
Green, from Schedule K-1, Partner’s Share of Income, Deductions,
Credits, etc., $26,723; and (3) Harris County Federal Credit
Union, interest, $138. Hereafter, we shall use the term “notice”
to refer collectively to the November 29 letter and the four
additional pages.
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Last modified: November 10, 2007