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claim. We proceed to consider what respondent knew as to the
earned income credit issue by November 20, 2003.
3. What Respondent Knew
On May 16, 2003, shortly after petitioner’s 2002 tax return
was filed (supra note 5), respondent notified petitioner that his
tax return was being examined. The May 16, 2003, letter asked
for certain information and documentation. Petitioner does not
contend that respondent already had the information and
documentation at the time of the May 16, 2003, letter.
The parties have stipulated that petitioner failed to
respond to the May 16, 2003, letter. Respondent issued the
notice of deficiency on July 18, 2003. Petitioner first
consulted with Moffatt on July 26, 2003, and retained Moffatt on
July 27, 2003. The petition was filed on September 22, 2003.
The answer was filed on November 20, 2003.
Respondent referred the case to the Appeals Office on
November 19, 2003. Supra note 9. More than 5 weeks later, the
Appeals Office notified petitioner that the office had his case,
and suggested petitioner contact Ace. On January 21, 2004,
petitioner brought the Appeals Office letter to Moffatt. Supra
note 11. On February 10, 2004, Moffatt called someone from
respondent.
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