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third and fifth amended returns be applied to the additional
liability (cover letter).
Mr. Fleishman, the partner supervising Mr. Wulff's work,
signed and mailed all three returns to petitioners. Petitioners
filed the third and fifth amended returns and a copy of the cover
letter with respondent's Atlanta Service Center.
Mr. Wulff called respondent's Atlanta Service Center during
November 1991 and again during January 1992. He informed
respondent's employee that petitioners did not have the funds to
pay the additional liability due with the fourth amended return
and requested that the liability be set off by the overpayments.
As a result of the third and fifth amended returns,
respondent issued refund checks to petitioners for $65,937 and
$56,956, respectively, plus interest. Shortly thereafter,
petitioners received and cashed both checks.
Respondent's Atlanta Service Center searched for the fourth
amended return but found no record of having received or
processed it. Respondent found the filed copy of the third
amended return at the Federal Records Center but did not find an
envelope or any other evidence of a postmark attached to it.
Petitioners do not have a postmark, certified mail receipt, or
registered mail receipt to establish that the fourth amended
return was actually mailed.
Respondent's Brooklyn office audited the 1987 and 1988
Federal tax returns of the Frederic Clayton Defined Benefit
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