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A. Petitioner was improperly denied his requested
Earned Income Credit, hereinafter referred to as EIC.[8]
B. Petitioner provided the requested
documentation to the Internal Revenue Service to
support his claim of the Earned Income Credit.
C. Petitioner responded to requests for
information within the time deadlines requested by the
Internal Revenue Service?
D. Did Petitioner comply to the amount necessary,
and in the time frame necessary to allow a claim for
legal fees for this present Litigation?
E. Has Petitioner proved his position by a
preponderance of the evidence, which will then allow
for legal fees to be covered by Respondent?
[Reproduced literally.]
The answer was filed on November 20, 2003, by Debra A. Bowe
(hereinafter sometimes referred to as Bowe), Associate Area
Counsel (Small Business/Self-Employed). Paragraph 4 of this
answer is as follows:
4. A., B., C., Denies. D. and E., Alleges these are
not assignments of error susceptible to an admission or
denial by respondent.
The answer denies “for lack of present information” substantially
all of the petition’s fact allegations.
8 The denial of the claimed dependency exemption deductions
does not affect petitioner’s income tax liability. Accordingly,
we treat the earned income credit as the only relevant tax issue
in the instant case.
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