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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).
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