The Internal Revenue Service is seeking $179,880 in 1976 income taxes from the CORE Special Purpose Fund, an arm of the Congress Of Racial Equality.

The action was disclosed when the fund appealed its dispute with the IRS to the U.S. Tax Court. A spokesman for CORE and the special fund said in New York that the tax disagreement is not related to broader issues being investigated by a federal grand jury in Manhattan.

The special fund receives money through donations that entitle donors to income tax deductions. The fund also sells advertising in its publications, including the Equal Opportunity Journal.

The IRS, in presenting its tax claim, classed the publications as unrelated businesses whose profits are fully taxable and said the fund hadn't documented the expenses it charged against its advertising, revenue of $403,875.

On its original tax return, the special fund claimed offsetting expenses of $430,637 -- including $155,891 for telephone bills, $96,017 for wages and $11,921 for rent.

The IRS said it had asked the fund eight times to document these expenses, but that "none of the requested records have been furnished." It said it had no choice but to tax the fund on all of the gross revenue of $403,875.