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the evening of April 15, 1986, and the original form was attached
to and mailed with the 1985 tax return just before midnight.4
Respondent, on the other hand, introduced evidence showing that
petitioners' 1985 Federal income tax return was not filed until
June 9, 1986, incurring a late filing addition to tax that was
paid.
While we are inclined to believe that petitioner filed a
Form 4361 with the 1985 return, we find the documentary evidence
of respondent on the date of filing of the 1985 return to be more
persuasive than petitioners' memory of the date of filing.
Petitioners have failed to carry their burden to show that a
Form 4361 was timely filed and approved. Accordingly, no portion
of the income earned by petitioner is exempt from the tax on
self-employment income, and respondent's determination is
sustained.
Decision will be entered
for respondent.
4Due to the late hour of preparation of the form and the
absence of a copy machine, we are informed, petitioners are
unable to produce a copy of the Form 4361 that was attached to
the return.
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