Vasquez v. Comm'r
United States Tax Court
P claimed earned income credit (EIC) as a refund of $ 2,890 on his 2002 tax return. On May 16, 2003, R sent a packet of materials to P, proposing to disallow the EIC, stating that the claimed refund was "frozen", requiring P to "Return Form 4549 and your payment of $ 0.00 in the enclosed envelope by 06/15/2003", requesting P to provide documents supporting his claimed EIC, and warning P that a notice of deficiency would be sent to him if the documents were not received by…
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P claimed earned income credit (EIC) as a refund of $ 2,890 on his 2002 tax return. On May 16, 2003, R sent a packet of materials to P, proposing to disallow the EIC, stating that the claimed refund was "frozen", requiring P to "Return Form 4549 and your payment of $ 0.00 in the enclosed envelope by 06/15/2003", requesting P to provide documents supporting his claimed EIC, and warning P that a notice of deficiency would be sent to him if the documents were not received by June 15, 2003. P failed to respond, and, on July 18, 2003, R sent the notice of deficiency of $ 2,890 on which this case…
1Opinion of the Court
GILBERT VASQUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Vasquez v. Comm'r
No. 16121-03
United States Tax Court
T.C. Memo 2007-6; 2007 Tax Ct. Memo LEXIS 7; 93 T.C.M. (CCH) 660;
January 10, 2007, Filed
P claimed earned income credit (EIC) as a refund of $ 2,890 on
his 2002 tax return. On May 16, 2003, R sent a packet of
materials to P, proposing to disallow the EIC, stating that the
claimed refund was "frozen", requiring P to "Return Form 4549
and your payment of $ 0.00 in the enclosed envelope by
06/15/2003", requesting P to provide documents supporting his
claimed EIC, and warning P…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Scarborough v. PrincipiSupreme Court of the United States · 2004
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Sokol v. CommissionerUnited States Tax Court · 1989
16 more not listed; retrieve them via the Exa API.
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