- 7 -7
Mr. Russell was responsible for preparing and filing
petitioner's 1982 income tax return. In May or June of 1983,
MBMC decided to transfer the responsibility from Mr. Russell to
OAD. Documents relating to the preparation of the return,
however, were not transferred from him to OAD until after the
August 15, 1983, deadline. There is no evidence that anyone
other than Mr. Russell had responsibility for the return before
that responsibility was assumed by OAD. Petitioner continued to
ask Mr. Russell about the status of the return through mid-
August, and Mr. Russell continued to assure petitioner and Ms.
Supino that the extension request would be filed on time. Thus,
we find that Mr. Russell had the responsibility through August
15, 1983, to file petitioner's return (or extension request).
Mr. Russell testified that he was not responsible for filing
petitioner's return. His testimony was not credible. When he
was questioned about the second extension request, he could not
recall various details, including whether he had: (1) Been asked
by petitioner to file a second extension request; (2) discussed a
second extension request with petitioner; (3) prepared a second
extension request; or (4) represented to petitioner that a second
extension request had been filed. Thus, we attach little weight
to his testimony regarding the extension requests and find that
petitioner relied on Mr. Russell.
Respondent notes that, in May or June, MBMC decided to
transfer responsibility for the return to OAD and argues that
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