T.C. Memo. 2004-70
UNITED STATES TAX COURT
GARY T. MACKEY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1802-02. Filed March 18, 2004.
P did not file Federal income tax returns for the
years 1995-99 but remitted amounts with his filing
extension requests for 3 of those years. R issued
notices of deficiency, and P timely filed petitions for
redetermination. R erroneously assessed the
deficiencies and additions to tax determined in the
notices. R’s subsequent abatement of the assessments
resulted in the issuance of an erroneous refund for
1996.
1. Held: R is not estopped from asserting the
deficiencies and additions to tax remaining at issue.
2. Held, further, P’s remittances do not affect
the amounts of the deficiencies at issue.
3. Held, further, R has failed to meet his burden
of production under sec. 7491(c), I.R.C., with respect
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