Police Officer Seeks Redetermination of Tax Deficiency
Rubi Zamora v. Commissioner
- Case NameRubi Zamora v. Commissioner
- CourtUnited States Tax Court
- DocketNo. 9050-21S
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-25155
- Tax Analysts Electronic Citation2021 TNTF 121-25
Rubi Zamora v. Commissioner
Rubi Azmora,
Petitioner
v.
Commissioner of Internal Revenue
Respondent
UNITED STATES TAX COURT
PETITION
I. Please check the appropriate box(es) to show which IRS ACTION(S) you dispute:
1. Notice of Deficiency
Notice of Determination Concerning Collection Action
Notice of Final Determination for [EulPPartialJ Disallowance of Interest Abatement Claim (or Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement)*
Notice of Determination of Worker Classification*
Notice of Determination Concerning Relief From Joint and Several Liability Under Section 601S (or Failure of IRS to Make Determination Within 6 Months After Election or Request for Relief)*
Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State
Notice of Determination Under Section 7623 Concerning Whistleblower Action*
*For additional information, please see “ Taxpayer information: Starting a Case" at www.ustaxcourt.gov (accessible by hyperlink from asterisks above, or in the Court's information booklet).
2. I f applicable, provide the datc(s) the IRS issued the NOTIC'E(S) checked above and the city and State of the IRS offices) issuing the NOTICE(S): December 28th, 2020 Ogden UT
3. Provide the year(s) or period(s) for which the NOTICE(S) was/were issued: 2017
4. SELECT ONE OF THE FOLLOWING (unless your ease is a whistleblower or a certification action):
If you want your ease conducted under small tax ease procedures, check here: □ (C HECK
If you want your case conducted under regular tax case procedures, cheek here: □ ONE BOX)
NOTE: A decision in a "small tax case" cannot be appealed to a Court of Appeals by the taxpayer or the IRS. I f you do not cheek either box, the Court will file your case as a regular tax ease.
5. Explain why you disagree with the IRS determination in this case (please list each point separately):
1. I was a Chicago Police Officer responsible for all of my work expenses as the city of Chicago did not have a reimbursement policy. I purchased uniforms with my taxable uniform allowance, had them cleaned, paid union dues, bought supplies, used my personal cell phone often for work, and drove my personal vehicle to courts, training, etc. after reporting to my main police district station.
2. I gave cash donations to my church and several benefits, plus provided household goods to the veterans and the good will.
6. State the facts upon which you rely (please list each point separately):
3. The Co-Vid crisis should be considered when adding interest and penalties.
You may use additional pages Io explain why you disagree with the IRS determination or to state additional facts. Please do not submit tax forms, receipts, or other types of evidence with this petition.
ENCLOSURES:
Please cheek the appropriate boxes to show that you have enclosed the following items with this petition:
□ A copy of any NOTICE(S) the IRS issued to you
□ Statement of Taxpayer Identification Number (Fonn 4) (See PRIVACY NOTICE below)
□ The Request for Place of Trial (Form 5)0The filing fee
PRIVACY NOTICE: Form 4 (Statement of Taxpayer Identification Number) will not be part of the Court's public files.
All other documents filed with the Court, including this Petition and any IRS Notice that you enclose with this Petition, will become part of the Court's public files. To protect your privacy, you are strongly encouraged to omit or remove from this Petition, from any enclosed IRS Notice, and from any other document (other than Form 4) your taxpayer identification number (e.g., your Social Security number) and certain other confidential information as specified in the Tax Court's "Notice Regarding Privacy and Public Access to Case Files”, available at www.ustaxcourt.gov.
' \z ^ /S IO N A T u A lk o F PETITIONER | 03/03/2021 | (773)456-4959 |
|
|
| DATE | (AREA CODE) TELEPHONE \<> |
| |
|
|
|
| |
$3^5 S Lawler Ave I_________________________________ | Chicago IL 60638 | ___ |
| |
I /MAILING ADDRESS |
|
| CITY. STATE. ZIP CODE |
|
Siale of legal residence (if different fromlhe mailing address!: ____________E-mail address (if any): _________________________________
SIGNATURE OE ADDITIONAL PETITIONER (e g. SPOUSE)DATI(AREA CODE) TELEPHONE NO.
MAILING ADDRESSCITY. STATE. ZIP CODE
Stale of legal residence (if different fromlhe mailing address): ____________E-mail address (if any): _________________________________
SIGNATURE O f COUNSEL. » RETAINEDHY PETIllONERlS)NAME GE COUNSELDATE
TAX COURT BAR NOMAILING ADDRESS. CITY. STATE. ZIP CODE
E-MAIL ADDRESS(AREA CODE) TELEPHONE NO.
l)e|WrtRi«a( vi the Tre«»ui> | Letter Number: 3219(SC/CG) |
|
IRS liilrrnal Revenue Seivlce |
|
|
O g d e n, UT 8 4 2 0 1 - 0 0 4 0 | Letter Date D ecem b er 2 8 j 20 2 0 |
|
| Taxpayer Identification Numbe- |
|
530?110?5U2QÄ22SOna?X
' ax Form;1040
RUBI | ZAMORA |
|
|
6345 | S LAWLER | AVE |
|
CHICAGO, IL | 6063 | 8-5726458 |
072É1
Tax Year Ended and Deficiency
DECEMBER | 3 1, | 2017 | $4,275.00 |
Contact Person; |
|
| |
MR. CARVER1000099691 |
| ||
Contact Telephone Number |
| ||
(866) 897-0161 |
|
| |
| NUMBER> |
| |
7:00 AM - | 7:00 | PM MST | M -F |
Last Date to Petition Tax Court |
| ||
M a rc h 2 9, | 2021 |
|
|
Penalties/Additions to Tax |
| ||
IR C S e c t io n 6 6 6 2 ( a ) |
|
| 855.00 |
Dear Taxpayer:
We have determined that there is a deficiency (increase) in your income tax as shown above. This letter is your NOTICF OF DEFICIFNCY, as required hy law The enclosed statement shows how we figured the deficiency.
If you want to contest this determination in court before making any payment, you have until the Last DateJo_Petition_Tax: Court. (90 days from the date of this letter or 150 days if the letter is addressed to you outside the United States) to file a petition with the United States Tax Court for a redetermination of the amount of your tax. You can get a petition form and the rules for filing a petition from the Tax Court. You should file the petition with the United States Tax Court 400 Second Street NW, Washington D C 20217 Attach a copy of this letter to the petition.
The time in which you must file a petition with the court (90 days or 150 days as the case may be) is fixed by law and the Court cannot consider your case if the petition is tiled late. As required
by law, separate notices are sent to spouses. If this letter is addressed to both a husband and wife, and both want to petition the Tax Court, both must sign the petition or each must file a separate, signed petition.
The Tax Court has a simplified procedure for small tax cases when the amount in dispute is $50,000 or less for any one tax year. You can also get information about this procedure, as well as a petition form you can use, by writing to the Clerk of the United States Tax Court at
400 Second Street, NW, Washington, D.C. 20217. You should write promptly if you intend to file a petition with the Tax Court.
If you decide not to file a petition with the Tax Court, please sign and return the enclosed waiver form to us. This will permit us to assess the deficiency quickly and will limit the accumulation of interest. We've enclosed an envelope you can use. If you decide not to sign and return the waiver and you do not petition the Tax Court, the law requires us to assess and bill you for the deficiency after 90 days from the date of this letter (150 days if this letter is addressed to you outside the United States).
If you have questions about this letter, you may call the Contact Person whose name and telephone number are shown in the heading of this letter. If this number is outside your local calling area, there will be a long distance charge to you. If you prefer, you can call the Internal Revenue Service (IRS) telephone number in your local directory. An IRS employee there may be able to help you, but the office at the address shown on this letter is most familiar with your case.
When you send information we requested or if you write to us about this letter, please provide a telephone number and the best time to call you if we need more information. Please attach this ietter to your correspondence to help us identify your case. Keep the copy for your records.
The person whose name and telephone number are shown in the heading of this letter can access your tax information and help get you answers. You also have the right to contact the Taxpayer Advocate. You can call 1-877-777-4778 and ask for Taxpayer Advocate Assistance. Or you can contact the Taxpayer Advocate for the IRS Office that issued this Notice of Deficiency by calling (801) 620-7168 or writing to:
OGDEN SERVICE CENTER
TAXPAYER ADVOCATE
P.O. BOX 9941, STOP 1005
OGDEN, UT 84409
Taxpayer Advocate assistance is not a substitute for established IRS procedures such as the formal appeals process. The Taxpayer Advocate is not able to reverse legally correct tax determinations, nor extend the time fixed by law that you have to file a petition in the United States Tax Court. The Taxpayer Advocate can, however, see that a tax matter that may not have been resolved through normal channels gets prompt and proper handling.
Thank you for your cooperation.
Sincerely yours.
Commissioner
By
Enclosures:
Copy of this letter
Waiver
Envelope
LAYNECARVER
EXAMINATION OPERATION MANAGER
Ogden Service Center
- Case NameRubi Zamora v. Commissioner
- CourtUnited States Tax Court
- DocketNo. 9050-21S
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-25155
- Tax Analysts Electronic Citation2021 TNTF 121-25