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1990 through 1992 Federal income tax returns on September 3,
1997, and respondent received petitioners' 1993 return 1 day
later. On May 6, 1996, the Commissioner had issued each
petitioner two notices of deficiency, one for 1990 and 1991, and
the other for 1992 and 1993. Before doing so, the Commissioner
had prepared "returns" for each petitioner for each year in issue
under the authority of section 6020(b).
For each subject year, petitioners' income tax liability,
tax payments, and overpayments are as follows:
1990 1991 1992 1993
Tax Liability $169,829 $0 $0 $0
Tax Payments
Oct. 17, 1990 3,390 ---
Feb. 3, 1991 9,000 ---
Apr. 15, 1991 207,610 ---
Apr. 15, 1993 --- --- 100 ---
Apr. 15, 1994 --- --- --- 3,641
Total 220,000 0 100 3,641
Overpayment 50,171 0 100 3,641
Discussion
Respondent argues that petitioners are not entitled to a
refund of any of the overpayments because the disputed amounts
paid for each year were paid by petitioners more than 2 years
before the issuance of the notice of deficiency. Petitioners
argue that they are entitled to a refund for 1990 because they
filed their 1990 Federal income tax return in 1997, a time that
is within 3 years of the time that the petition was filed
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