Charles Vernon Roberts - Page 11

                                       - 11 -                                         

          Filing of the Federal Return and the Statute of Limitations                 
               Respondent's transcript of petitioner's 1983 account                   
          indicates that no return or payments were received from                     
          petitioner for the 1983 tax year.  The transcript did reflect               
          assessments totaling $520, which were explained by respondent's             
          witness as pertaining to a penalty for furnishing false                     
          information regarding a Form W-4.  See section 6682.                        
               Petitioner contends that he timely mailed and filed the                
          Federal return and that the statute of limitations bars                     
          assessment of the deficiency and additions to tax.  To support              
          this claim, petitioner presented a copy of an application for               
          automatic extension to file the California return and a copy of             
          the California return, both of which indicate that they were                
          signed sometime in 1984.  However, attached to the California               
          return was a copy of a form from the California Franchise Tax               
          Board, which indicates that the California return was not filed             
          until March 29, 1991.  Petitioner and Mrs. Roberts testified that           
          Mr. Henschel mailed the Federal return, although they did not               
          personally see him do so.  Based on this testimony, petitioner              
          contends that he mailed the Federal return, and, therefore, since           
          he mailed the Federal return to the IRS, he filed the Federal               
          return.  See Hotel Equities Corp. v. Commissioner, 546 F.2d 725             
          (7th Cir. 1976) affg. 65 T.C. 528 (1975).                                   







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