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Respondent determined a deficiency in petitioners' Federal
income tax for 1993 in the amount of $2,954 and an accuracy-
related penalty pursuant to section 6662(a) in the amount of
$591.
After concessions by the parties,2 the issue remaining for
decision is whether respondent's acceptance and cashing of
petitioners' check constitutes an accord and satisfaction of
their Federal income tax liability for 1993.
Some of the facts have been stipulated and are so found.
The stipulations of fact and attached exhibits are incorporated
herein by this reference. Petitioners resided in Catawissa,
Missouri, on the date the petition was filed in this case. All
references to petitioner in the singular are to Tom Kelly.
On March 29, 1996, petitioners received a letter from
respondent's Appeals Office which stated that the total amount
due for their 1993 taxable year was $2,907.05. This amount
included tax in the amount of $2,044, a penalty in the amount of
$395, and interest through April 15, 1996, in the amount of
$468.05.
On June 10, 1996, petitioners mailed a check in the amount
of $2,513 to the Internal Revenue Service. Petitioner, who
formerly worked as an attorney, wrote "93 Full payment of tax
2 The parties agreed at trial that the amount of the
deficiency in petitioners' Federal income tax for 1993 is $2,044
and the amount of the sec. 6662(a) accuracy-related penalty is
$395.
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