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timely Tax Court petition and that during her hearing with
respondent’s Appeals Office she should have been allowed (and now
in this collection case should be allowed) to raise an issue as
to her correct 2002 Federal income tax liability.
Further, petitioner claims that various physical, mental,
and emotional disabilities have afflicted her for years and
provide an equitable basis to excuse petitioner from not filing a
timely petition to challenge respondent’s notice of deficiency.
Petitioner summarizes that, taken together, the suspected
theft, the police department’s possession for over a year of the
notice of deficiency, and petitioner’s poor medical condition
justify an equitable relaxation of the limitation of section
6330(c)(2)(B) and a ruling on the instant motions that would
allow petitioner now to raise the issue as to the correct income
she realized on 2002 stock sales and her correct 2002 Federal
income tax liability.
On brief petitioner adds to her arguments. Petitioner
refers to language in the Internal Revenue Manual (IRM) which
provides that, “In a CDP hearing, a taxpayer may raise and
Appeals must consider, a liability that arose as a result of math
error notice adjustments.” 4 Administration, Internal Revenue
Manual (CCH), sec. 8.7.2.3.10.1(1), at 27,306. Petitioner claims
that whatever income petitioner realized in 2002 from the sale of
stock would be offset by petitioner’s cost basis in the stock and
that the failure to take into account petitioner’s cost basis
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Last modified: November 10, 2007