I Willie H Oliver, wish contest the assessment in the LETTER OF DEFICIENCY dated January 17, 2013. The deficiency was based on taxes owed in the amout of $4,613, Failure to file penalty, Accuracy penalty and related interest. My joint tax return shows additional tax of $3,827. This is at least, the third tax return sent for 2005. Though I dont recall the actual date I first filed, the one filed on Mar 30, 2011(showing only my income to support me contesting a deficiency for the same year) was the second 1040 sent for 2005. I don't agree that an accuracy penalty is justified if its based on the document sent on March 30, 2011. The filing penaalty is also suspect or I wouldn't have been sent the first deficiency. All of the deficiciencies should have been ientified at the same time. Since the tax is incorrect I would also say the interest is is incorrect.