- 8 -
figure "looked too pat," and he wanted to change it to something
that he felt "looked more logical". Petitioner sent the check to
the IRS because if he owed any tax he wanted it to be paid.
It was petitioner's intent in April of 1989 that if there
were any taxes due for 1988, the remittance would pay for those
taxes, or for any that might be due for the next year or the
previous year. He wanted to be able to show "that I was not
trying to dodge my taxes, that I was trying to keep everything
paid." He hoped that someday his father "would be able to go
back and deal with all this, that there would have not been any
liability to trigger any concern that there was an attempt to not
pay."
The IRS received petitioner's 1988 Form 4868 and the
remittance and granted petitioner an extension of time to file
until August 15, 1989. The IRS posted the remittance as a
payment for the taxable year 1988 and has always treated the
remittance as a payment of taxes. That remittance was never
placed into a suspense account or an excess collection account,
and it was never treated by IRS as a deposit in the nature of a
cash bond. The amount of the remittance has been shown on
petitioner's 1988 account as a payment since it was received by
the IRS. As of the time of trial, no assessment had been made
for the taxable year 1988, and petitioner's 1988 account still
showed a credit balance of $19,789.96.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011