http://www.losthorizons.com/phpBB/viewtopic.php?t=2064
In another thread, he receives some typically useless advice. However, I found one of his posts in that thread interesting...History:
Filed CtC in TY2007.
Received a CP2000 on 4/25/09.
Responded on 5/2/09 (letter probably would not be considered "neutral")
Received Notice of Deficiency 7/23/09.
Called IRS contact number and talked to a Ms Garrison who acknowledged receipt of my 5/2/09 response and suggested I call back in two weeks.
They've had my response since 5/6/09 and I figure they have obviously rejected my CtC reasoning - provided they even read it - so no Closing Notice forthcoming. Hence the Notice of Deficiency was sent.
Response
I plan on replying to the Notice of Deficiency with a more neutral position basically saying:
"I stand ready to make good on any tax for which I am liable and would like to avoid Tax Court but since I have obviously misunderstood the tax laws, I would very much appreciate responses to the following:
1.What is the taxable activity in which I am alleged to have engaged?
2.Please provide proof of claim that I did not file a true and correct 1040 for the tax year 2007.
3.Please provide proof of claim that I did not accurately account for all receipts under the excise laws of the United States.
4.Please provide proof of claim that the IRS has sworn, first-hand testimony of receipts I received that contradict my sworn first-hand testimony in my 2007 1040 filing.
5.Please provide proof of claim that the IRS has factual knowledge of my private finances superior to my own.
6.Please provide proof of claim that I have violated a known legal duty."
[SNIP]
Bold emphasis is mine.Are you saying that the IRS is bluffing!! GASP!! Surely our government would't stoop to such devious tactics. Say it isn't so!
Seriously, I have seen postings on EWWBL where deficiencies were issued even as Closing Notices were being sent out. I called and spoke to a Ms Garrison who looked up my "case" and was a little surprised to see that I had received a deficiency since I responded to my 3176C well within the 30 days. She suggested I wait 2 weeks and call back (I'm hoping to receive a Closing Notice within that time but I'm not holding my breath). I'd rather not have to go to tax court with all this (the wife's in "I told you so" mode) but surely I can't just ignore the deficiency notice and hope it all goes away. Does one need a lawyer to go to Tax Court? Am new to all this and trying to keep the faith but it wears on you!! What's the basic procedure?