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Rodolfo Lizcano, pro se.
Roberta Shumway and Kelli H. Todd, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WHERRY, Judge: This case is before the Court on
respondent’s motion for summary judgment. The issues are:
(1) Whether the notice of deficiency is invalid because the
date it specified as the last day on which petitioner could
petition this Court was in error;
(2) whether the notice of deficiency is invalid because
petitioner was improperly selected for examination and audit in
retaliation for Equal Employment Opportunity Commission (EEOC)
complaints and whistle blower reports he made while he was an
employee of the Internal Revenue Service (IRS).
Unless otherwise indicated all section references are to the
Internal Revenue Code of 1986, as amended for the year in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
FINDINGS OF FACT
Petitioner was employed by the IRS for approximately 20
years. Petitioner claims that during his employment he was
subjected to harassment and discrimination by his superiors and
colleagues and witnessed his superiors and colleagues engaging in
illegal activities. Petitioner claims to have filed a complaint
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