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for negligence is found under section 6653(a)(1)(A), petitioner
would also be liable under section 6653(a)(1)(B) for 50 percent
of the interest payable on the portion of the underpayment
attributable to negligence. The issues to be considered are:
(1) Whether this Court has jurisdiction to decide whether
petitioner's $31,000 remittance during 1980 may be applied to his
1982 tax obligation; and if we have such jurisdiction, (2)
whether the $31,000 may be applied as a payment of tax for the
1982 taxable year.2
FINDINGS OF FACT3
Petitioner's legal residence at the time his petition was
filed in this case was Thousand Oaks, California. Petitioner, by
means of a check dated April 15, 1980, remitted $31,000 to
respondent. The check bears the notation "1st Est 1980" on the
lower left portion designated for a "Memo”. Other than the
check, petitioner did not forward a declaration of estimated tax,
a return, or correspondence, or submit any other instructions to
respondent. The $31,000 payment was made by petitioner at a time
2 Petitioner conceded that he failed to timely file, that
the amount of income determined by respondent is correct, and
that the additions to tax are not in error. Accordingly, to the
extent we decide there is a deficiency, the additions apply.
Petitioner failed to file a responsive seriatim brief after
respondent's opening brief was served and filed. Petitioner's
brief was due Aug. 21, 1995, and has not been received as of the
issuance of this opinion.
3 The facts and exhibits stipulated by the parties are
incorporated by this reference.
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