- 5 -5
Beginning 2 to 3 weeks prior to August 15, 1983, Ms. Supino
repeatedly reminded Mr. Russell about the upcoming deadline. Mr.
Russell assured her each time that he would file the appropriate
forms. During this time period, petitioner asked Mr. Russell
whether the return was ready to be filed. Mr. Russell informed
petitioner that it was not ready to be filed but that he believed
the Service would grant a second extension. Petitioner was aware
that such extensions were not automatic.
During the week prior to August 15, 1983, petitioner asked
Mr. Russell about the status of his 1982 return. Mr. Russell
told him that he had filed the second extension request. Mr.
Russell also assured Ms. Supino that he had filed it, and she
informed petitioner. After receiving these assurances,
petitioner went on vacation. When he returned in September,
however, he discovered that the second extension request had not
been filed.
On March 14, 1984, OAD filed petitioner's 1982 individual
income tax return. The return reported a tax liability of
$86,252 and an overpayment of $273,748.5 Petitioner filed an
amended return dated May 1, 1984, that reported a net increase in
taxable income of $399,364 and a corresponding new tax liability
of $154,596. On February 12, 1987, respondent issued a notice of
5Petitioner had paid $360,000 with the application for the
first extension. Since the total tax liability was only $86,252,
the overpayment was calculated as follows: $360,000 - $86,252 =
$273,748.
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