-4-
computations are based upon the allowance of the standard deduction
and one personal exemption, as in effect for each year.
Petitioner timely filed a petition in this Court on October 1,
1993; he filed an amended petition on December 6, 1993. The amended
petition not only contests the 1989 and 1990 deficiencies and
additions to tax, but contains a claim for tax refunds of $906 and
$571 for 1989 and 1990, respectively. Petitioner stated in the
amended petition that he is entitled to his itemized deductions.
On February 4, 1994, respondent filed an answer to the amended
petition, generally denying petitioner’s allegations.
On or about February 25, 1994, petitioner mailed respondent
copies of his 1989 and 1990 Federal income tax returns, which
petitioner alleges were timely filed on April 15, 1990, and April
15, 1991, respectively. On March 15, 1994, respondent received
these documents. The returns reflect tax overpayments of $2,0962
and $2,135 for 1989 and 1990, respectively, and claimed
corresponding refunds. Respondent accepted these returns as filed
on March 15, 1994. As stated, respondent acknowledges that
petitioner owes no tax deficiencies or additions to tax for 1989 or
1990, but contends that petitioner’s refund claims for such years
are time-barred.
1 The amended petition does not specify how these figures
were determined.
2 Petitioner claimed a $2,068 overpayment on the copy of
his 1989 Federal income tax return. After respondent discovered a
mathematical error, respondent corrected the 1989 return to
reflect a $2,096 overpayment.
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