3
Petitioners intentionally overpaid their taxes to avoid interest
charges and penalties.
In January of 1993, petitioners were contacted by Internal
Revenue Service (IRS) Agent Chin McClaughlin. Agent McClaughlin
informed petitioners that the IRS had no record of receiving
their Federal income tax returns for 1989, 1990, and 1991. Mr.
Turco informed Agent McClaughlin that petitioners mailed their
returns prior to the respective deadlines.
Between March and June of 1993, Agent McClaughlin and Mr.
Turco met four times. At their first meeting, Mr. Turco, in
response to Agent McClaughlin's request, hand-delivered
photocopies of petitioners' purported 1989, 1990, and 1991 joint
returns to Agent McClaughlin. On each return, petitioners
reported an overpayment and requested that each overpayment be
applied to the following year's tax liability. Agent McClaughlin
used the photocopied returns as the basis for his audit of
petitioners.
In June of 1994, the IRS informed the Turcos that they owed
taxes relating to 1992. Mr. Turco spoke with Problems Resolution
Officer Jackie North and requested that overpayments, from years
prior to 1992, be applied to satisfy the alleged 1992 tax
deficiency. Ms. North informed petitioners that she would try to
accommodate the request if petitioners provided returns with
original signatures. Petitioners did not comply because they
believed that the IRS was attempting to trick them into tacitly
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