Rodolfo Lizcano - Page 2




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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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