- 13 -
Sixth Circuit, which has now spoken definitively on the issue in
this case.
After the parties submitted their briefs in the present
case, the Court of Appeals for the Sixth Circuit affirmed our
decision in Gabelman v. Commissioner, T.C. Memo. 1993-592, in
which the taxpayer voluntarily and in good faith prepared his
extension request and the accompanying check, and based on the
facts and circumstances, this Court held that the taxpayer's
remittance was a payment of tax. Gabelman v. Commissioner, 86
F.3d 609 (6th Cir. 1996). The Court of Appeals affirmed,
however, on the ground that remittances submitted with Forms 4868
are payments of tax as a matter of law. Id. at 611-612.
The Court of Appeals for the Sixth Circuit reasoned that
"The express language of the regulations[3] requires taxpayers to
submit an estimated payment of their taxes with Form 4868
extension requests" (emphasis in original) and also that such
remittances are analogous to the withholding of taxes and payment
of estimated taxes throughout the year, which are deemed paid on
April 15 of the following year and the due date of the return,
respectively, under section 6513(b). Id. at 612. The Sixth
Circuit rejected the contrary conclusion we had reached in our
opinion in Risman v. Commissioner, supra. Also, the Court of
Appeals for the Sixth Circuit distinguished the situation in
3 The regulations referred to are sec. 1.6081-4(a)(4) and
1.6081-4(b), Income Tax Regs.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011