Charles J. Dugan - Page 7

                                        - 7 -                                         
          produced by petitioner is a purported "copy" of his 1991 return             
          bearing an original signature and date of April 12, 1993.                   
               We note that the information reflected on the purported copy           
          of petitioner's income tax return submitted to respondent's                 
          Appeals Office on April 15, 1994, corresponds to the information            
          reflected on the substitute return prepared by the IRS.                     
          Petitioner suggests that this 1991 return was timely filed and              
          that the IRS used information from the 1991 return in preparing             
          the substitute return in June 1993.  However, we are not                    
          convinced that the information reflected in the substitute return           
          supports petitioner's argument that he filed a 1991 return prior            
          to the issuance of the notice of deficiency.  The June 9, 1995,             
          IRS computer record reflecting the substitute return was not                
          generated when the substitute return was prepared, but rather it            
          was created in anticipation of trial.  Therefore, the                       
          similarities between the amounts reflected in the substitute                
          return prepared by respondent and the amounts reflected in the              
          purported copy of petitioner's return do not lead us to conclude            
          that the 1991 return was filed in 1992 or 1993.  It appears                 
          probable that petitioner prepared the purported copy of the 1991            


          6(...continued)                                                             
          misspoke with respect to this assertion.  Given that he filed a             
          request for an extension on Apr. 15, 1992, and the purported copy           
          of his 1991 return reflects a signature and date of Apr. 12,                
          1993, it seems unlikely that petitioner intended to testify that            
          he filed the return in 1992.  Based upon our discussion, infra,             
          this apparent misstatement is not determinative but does reflect            
          a certain amount of confusion and inconsistency by petitioner.              



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