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According to petitioner, he filed a 1988 Federal return in
March 1992 without payment of the tax liability shown thereon.
Petitioner has no proof of mailing to show that he filed a 1988
Federal return at that time. The IRS has no record of receipt of
that return from petitioner.
In 1992, Carla Burton (Ms. Burton), a revenue officer at the
Oxnard district office, began a taxpayer delinquency
investigation to secure a 1988 Federal income tax return from
petitioner. According to Ms. Burton, if there is no return on
file, the usual procedure is to request an original return from
the taxpayer. If the return subsequently submitted by the
taxpayer is complete, the information appears accurate, and there
are original signatures on the return, the usual procedure is to
process the return by forwarding it to the teller function of the
IRS. If the taxpayer advises her that a return has been filed,
she would then request a copy of the return so that she could
examine the return to determine if there is a mistake, such as a
discrepancy in the Social Security number, on the return. The
copy would not be processed because it would not contain original
signatures. Ms. Burton typically documents in her notes whether
she received an original return from the taxpayer.
Ms. Burton attempted to secure the return from petitioner,
rather than Mrs. Noonan, because his address was contained in her
records. On May 20, 1992, Ms. Burton went to petitioner's
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Last modified: May 25, 2011