Gilbert Vasquez - Page 1

                                  T.C. Memo. 2007-6                                   

                               UNITED STATES TAX COURT                                

                           GILBERT VASQUEZ, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16121-03.             Filed January 10, 2007.               

                    P claimed earned income credit (EIC) as a refund                  
               of $2,890 on his 2002 tax return.  On May 16, 2003, R                  
               sent a packet of materials to P, proposing to disallow                 
               the EIC, stating that the claimed refund was “frozen”,                 
               requiring P to “Return Form 4549 and your payment of                   
               $0.00 in the enclosed envelope by 06/15/2003”,                         
               requesting P to provide documents supporting his                       
               claimed EIC, and warning P that a notice of deficiency                 
               would be sent to him if the documents were not received                
               by June 15, 2003.  P failed to respond, and, on July                   
               18, 2003, R sent the notice of deficiency of $2,890 on                 
               which this case is based.  P secured counsel and filed                 
               a petition.  R filed an answer embodying the position R                
               took in the notice of deficiency.  Six weeks after the                 
               answer R notified P that P’s case was in R’s Appeals                   
               Office.  Three months after the notification (4-1/2                    
               months after the answer) P filed a motion in limine for                
               an order ruling certain documents are not inadmissible                 
               hearsay.  Based on those documents, R eventually                       
               conceded the EIC, and eventually the parties submitted                 

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