- 6 -
1988
Mr. Hanna testified that petitioners’ 1988 return was mailed
on or about October 15, 1989, and that it was not until he
requested a copy of petitioners’ 1988 return from the IRS that he
discovered that the 1988 return had not been filed. This
explanation is implausible. The 1988 return indicated that
$21,513.99 was owed by petitioners. Petitioners presumably would
have noticed if a check in this amount had been sent with the
return and had not cleared their account. If no check was sent,
they would have expected to receive a notice to pay the balance
shown.
Mr. Hanna claims to have requested another extension to file
petitioners’ 1988 return after discovering that the 1988 return
had not been filed with the IRS. He testified that this
extension was granted, extending the due date for petitioners’
1988 return until October 15, 1990. A document was introduced at
trial that purported to be a copy of the approved extension
request that extended the due date of petitioners’ 1988 return
until October 15, 1990. IRS records regarding the 1988 tax year
to which petitioners stipulated do not indicate that the IRS ever
received this request or that such a request was approved. In
this case, the maximum extension authorized by law is 6 months.
Sec. 6081(a).
While we question the validity of the purported 1990
extension, we need not reach that issue. Petitioners were
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011