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copy of the signed joint Federal return was filed with the
California return.
Petitioner anticipated receiving a distribution of funds
from the divorce proceeding with which he would pay the indicated
tax liability for 1988. He confirmed this intention in letters
to Mr. Pearson (with copies to his ex-wife) dated April 2, 1991
and August 22, 1991.3 On February 15, 1992, he wrote to Mrs.
Noonan as follows:
Now that the distribution of property is complete, I am
again notifying you that I am prepared to file the 1988
Federal tax return. As you know, Ron Pearson gave you
the original some time last year which he confirmed to
me over the phone.
Let's get this finalized. Let me know when we can do this.
On March 3, 1992, he again wrote to Mrs. Noonan as follows:
Since you continue to tell me that you cannot locate
the 1988 Federal tax return, I must ask that you do
everything in your power to locate it. It is important
to get this filed and behind us.
Please let me know when you find it or if there is
anything I can do to move this along.
Petitioner also testified that he telephoned Mrs. Noonan and
unsuccessfully requested the completed and executed 1988 Federal
return so he could file it. Petitioner never provided the law
firm or Mrs. Noonan with the funds to cover the 1988 tax
liability.
3 On June 24, 1991, petitioner received a letter from the
IRS indicating that he was subject to backup withholding in
connection with the failure to file a 1988 Federal return.
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