- 5 -
$1,000. An IRS computer-generated report dated June 9, 1995,
indicates that a substitute return was prepared for the tax year
ended 1991 on June 24, 1993. The substitute return reported
petitioner's adjusted gross income as $39,453 and his taxable
income as $23,741. A notice of deficiency dated October 19,
1993, was subsequently mailed to petitioner. IRS records reflect
that no return was filed by petitioner for 1991 prior to the
issuance of the statutory notice of deficiency. Petitioner
timely filed his petition in this Court on January 18, 1994.
On April 15, 1994, respondent's Appeals Office received a
purported copy of petitioner's 1991 return. The return reflects
adjusted gross income of $39,453 and taxable income of $23,741.
The return bears an original signature and date of April 12,
1993, next to the signature line. The return claimed married
filing separate return status. On March 30, 1995, the IRS
District Director in Camden, New Jersey, received petitioner's
amended 1991 return. The amended return claimed married filing
joint return status. The parties now agree that petitioner and
his wife, Diane Dugan, intended this document to be a joint
return for 1991.
(c) Presumption of Correctness
Petitioner argues that he timely filed his 1991 return and
that respondent's determination that he failed to file should not
be accorded the normal presumption of correctness. Petitioner
suggests that, as a result of a past history of the IRS' making
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011