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agrees with and adopts the opinion of the Chief Special Trial
Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge: Respondent determined
a deficiency in petitioner's 1991 Federal income tax in the
amount of $8,241, an addition to tax pursuant to section 6651(a)
in the amount of $894.25, and an addition to tax pursuant to
section 6654 in the amount of $175.85.2 The issues for decision
are: (1) Whether petitioner timely filed his 1991 Federal income
tax return;3 (2) whether petitioner can elect married filing
joint return status pursuant to section 6013; (3) whether
2 We granted respondent's motion for leave to amend her
answer to conform the pleadings to the evidence presented.
Respondent asserts additional Schedule C income in the amount of
$5,547 and a capital gain of $4,217. The increase results from
items reflected on the purported copy of the 1991 return.
Petitioner agrees to the additional Schedule C income; however,
he claims offsetting expenses. Petitioner agrees to the capital
transaction but claims a loss rather than a gain. The deficiency
and additions to tax asserted in the amended answer are as
follows:
Additions to Tax
Deficiency Sec. 6651(a) Sec. 6654
$10,126 $1,366 $326
Respondent bears the burden of proof to the extent she seeks an
increased deficiency and increased additions to tax. Rule
142(a).
3 There is a dispute as to whether the 1991 return was
filed and whether a purported copy of the return submitted by
petitioner to the Internal Revenue Service at a later date
constitutes the filing of a return. Because of this dispute, any
references to the 1991 return are not intended as a conclusion
that the document constitutes a return or that it was filed.
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