John E. Hunter, II and Alma E. Hunter - Page 15

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          was valid although it referred in some places to the wrong                  
          taxable year).                                                              
               As their March 2006 letter to respondent’s counsel                     
          indicates, the Hunters were not misled by the error in the notice           
          of deficiency.  The Hunters recognized that the notice should               
          have referenced line 6d rather than line 6e.  At trial,                     
          Mr. Hunter conceded that the computation of the AMT was otherwise           
          correct.  Thus, it appears that the Hunters understood the nature           
          of the contested item and were not prejudiced by the error.  The            
          notice of deficiency therefore is valid, and its computation of             
          the AMT is conceded to be correct.  See Hegarty v. Commissioner,            
          supra.  Although the Hunters do not specifically raise the issue,           
          we note that the Commissioner can issue a notice of deficiency              
          after he has adjusted a taxpayer’s return based on mathematical             
          or clerical errors.  See sec. 6213(b)(1); Heasley v.                        
          Commissioner, 45 T.C. 448, 457 (1966); Ciciora v. Commissioner,             
          T.C. Memo. 2003-202.                                                        
               The Hunters’ second argument is that a portion of the income           
          they received in 2002 represents nontaxable veteran’s benefits.             
          The Hunters provided two documents from the Department of                   
          Veterans Affairs indicating that Mr. Hunter is entitled to                  
          receive education benefits to attend law school.  It is not clear           
          that Mr. Hunter received such benefits in 2002, however, or that            
          the Hunters reported such benefits as taxable income.  As                   






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