In the Matter of

(Attached as Exhibit A is a copy of Ms. Taxpayer’s 2005 1040A Account Transcript). Fictitious Creditor filed a 1099-C reflecting cancellation of debt income. Ms. Taxpayer does not recall receiving a 1099-C and did not include in her taxable income the 1099-C cancellation of debt income that resulted in the proposed deficiency. ................
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