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DORL v. COMMISSIONER

Docket No. 6392-71.

32 T.C.M. 692 (1973)

T.C. Memo. 1973-145

Emma R. Dorl v. Commissioner.

United States Tax Court.

Filed July 2, 1973.

Attorney(s) appearing for the Case

Emma R. Dorl, pro se, 17 Mountain Ave., Summit, N.J. John P. Reis, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency in petitioner's 1969 Federal income tax of $291.54. Subsequently, respondent reduced this deficiency to $182.84.

The principal issue for decision is whether a letter sent petitioner by Revenue Officer Kleiman stating that her income taxes for the calendar year 1969 were "paid in full" constituted a closing agreement within the meaning of Section 7121

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