- 43 -
imposed against them. Funk v. Commissioner, 687 F.2d 264, 266
(8th Cir. 1982), affg T.C. Memo. 1981-506; Ehrlich v.
Commissioner, 31 T.C. 536, 540 (1958).
Respondent concedes that petitioners timely filed their 1986
and 1988 tax returns. See supra note 2.
Petitioners received an automatic extension of time, until
August 15, 1988, to file their 1987 tax return. They timely
filed a request for a further extension, until May 5, 1989; they
were granted an extension only until October 17, 1988. They
filed their 1987 tax return on May 11, 1989, almost 7 months
late.
At trial and on brief petitioners contend that they filed a
1987 “first return”, or “initial return”, on August 15, 1988,
together with their request for a further extension.
Respondent’s records show both extensions, but do not show any
1987 tax return for petitioners filed before May 11, 1989. We
note that petitioners’ August 15, 1988, request for further
extension states the following as the last sentence of their
explanation of why they need the further extension: “Tax Payer
will be due a refund of $953.08 when the Federal return is filed
and owes no tax.” (Emphasis added.) This language strongly
suggests that the request for further extension was not
accompanied by any tax return for 1987.
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