Emma R. Dorl v. Commissioner of Internal Revenue

Appellant’s 1969 income tax return was submitted with a mathematical error which, with interest and penalty, resulted in a deficiency of $116.32. Appellant was notified of this by letter dated April 8, 1971, and paid this amount on April 13, 1971. Subsequently, the appellant’s 1969 return was selected for audit, and a further deficiency of $182.-84 was discovered.

Appellant, pro se, claims that the letter of April 8, 1971, written by a revenue officer, informing her that if she paid the original deficiency of $116.-32 she would have “paid in full for the Income Tax Return . . . for the period…