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filing a Tax Court petition is not credible. Nothing in the
record adequately explains why petitioner, having filed a police
report, could not also have filed a timely Tax Court petition to
contest respondent’s determination of her 2002 Federal income tax
liability.
Even the credible evidence submitted relating to
petitioner’s medical condition does not establish that petitioner
in 2002 was incapacitated in such a manner that would have
prevented her from filing a Tax Court petition. Much of the
evidence relates to petitioner’s medical condition in more recent
years, not to her medical condition in 2002.
Respondent’s notice of deficiency in this case does not
constitute a “math error notice”. Generally, a “math error
notice of adjustment” does not result in a notice of deficiency
but results in an automatic assessment notice under section
6213(b). Petitioner, however, received a notice of deficiency
and expressly had a right to petition this Court. Sec. 6213(a).
The IRM provision referred to by petitioner relating to math
errors provides no help to petitioner.
With regard to petitioner’s reliance on the ADA, petitioner
asserts that because of her medical disabilities and the ongoing
police investigation, we should conclude that petitioner did not
have a practical or realistic prior “opportunity to dispute” the
$19,923 tax deficiency and that under the ADA we should excuse
petitioner’s failure to timely file a Tax Court petition.
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Last modified: November 10, 2007