Yvonne Thomas - Page 7

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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           
               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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