-4- familiar with Internal Revenue Code provisions dealing with real estate transactions. He prepared petitioners' tax returns for each of the years in issue. Mrs. Goldberg signed the returns, but petitioner did not go over the contents of the returns with her nor did she review the returns line by line. Petitioners reported the receipt of the following amounts on their 1988 return: Rents $58,955 Interest 3,359 Dividends 877 Taxi 19,500 Petitioners' 1990 and 1991 returns were received by the Laguna Niguel District Office on October 18, 1991, and October 15, 1992, respectively. Although each return indicated that an extension of time to file had been obtained, each reported that no payment had been made with the extension request.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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