Yvonne Thomas - Page 4

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               At the Appeals Office collection hearing (and herein)                  
          petitioner claimed that in February of 2005 when she received               
          respondent’s deficiency notice charging her with an additional              
          $88,000 in income, she began to suspect that $88,000 may have               
          been stolen or embezzled from her and received by someone else.             
               Accordingly, petitioner explains, rather than file a Tax               
          Court petition to contest respondent’s deficiency determination,            
          upon receipt of the notice of deficiency petitioner contacted a             
          local California police department and requested an investigation           
          as to whether $88,000 had been stolen from her.                             
               As part of the police investigation that was begun,                    
          petitioner delivered to the police approximately 100 pages of               
          personal documents, apparently including the original of                    
          respondent’s notice of deficiency to petitioner and the Forms               
          1099-B that petitioner had received.                                        
               Petitioner explains further that she did not make copies of            
          the documents, including the notice of deficiency, and therefore            
          that once she turned the documents over to the police--in early             
          March of 2005 and until early 2006 when they were returned to               
          her--she did not have access to the documents.                              
               Because--for much of the 90-day period allowed under section           
          6213(a) for the filing of a Tax Court petition--the original of             
          respondent’s notice of deficiency to petitioner was in the                  
          possession of the police, petitioner in this collection action              
          asserts that she should be excused for her failure to file a                

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Last modified: November 10, 2007