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On November 15, 1990, petitioner sent his petition to this
Court by certified mail. The petition was received and filed on
November 20, 1990.The 90th day after September 14, 1990, was
December 13, 1990, which was not a Saturday, or a Sunday, or a
holiday in the District of Columbia. The petition states, in
pertinent part, as follows:
The Petitioner hereby petitions for a redetermination
of the deficiency set forth by the Commissioner of Internal
Revenue in the Notice of Deficiency of "unknown date", and
as the basis for his case allege as follows:
1. The Petitioner is an individual with legal
residence now at 1602 Classen, Norman, Oklahoma 73069, and
mailing address of P.O. Drawer B, Norman, Oklahoma 73070.
* * *
2. Petitioner believes that one or more Notices of
Deficiency may have been mailed to the Petitioner on or
about September 23, 1990, and may have been issued by the
Office of the Internal Revenue Service at Oklahoma City,
Oklahoma; Petitioner has made written demand for a copy of
said Notice of Deficiency, but to date of filing Petitioner
has not received said copies.
3. The deficiencies as determined by the Commissioner
are believed to be for income taxes for the calendar years
1982, 1983, 1984, 1985, and 1986 in the amounts presently
unknown to Petitioner, of which all taxes, penalties and
interest are in dispute.
Tax Returns and Records
Petitioner did not report income from any of the
Corporations on his tax returns for the years in issue.
Petitioner did, however, report expenses of all, or almost all,
of the Corporations as deductions on his tax returns. Petitioner
filled out his 1982 through 1986 tax returns, during the last few
months of 1987 and January of 1988 (supra table 2), by using his
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