- 29 - Petitioner subsequently filed a pro se application seeking issuance of a writ of habeas pursuant to 28 U.S.C. sec. 2255. On July 29, 1993, U.S. District Judge Schwartz entered an Order and Reasons denying petitioner's motion. Petitioner appealed the District Court's denial of his motion under 28 U.S.C. sec. 2255 to the Court of Appeals for the Fifth Circuit. On June 3, 1994, the Court of Appeals filed its opinion affirming the District Court's denial of petitioner's motion. Amended Returns Prepared by Petitioners and Their Additional Tax Payments. On June 29, 1992, the Internal Revenue Service received Forms 1040X, Amended U.S. Individual Income Tax Returns, for petitioners' 1987 and 1988 tax years. The 1987 Form 1040X reflected additional income in the amount of $177,285, and the 1988 Form 1040X reflected additional income in the amount of $191,979. The Internal Revenue Service Center rejected both the 1987 and 1988 Forms 1040X and did not file them because petitioners did not sign them. On June 29, 1992, the Internal Revenue Service received, along with unsigned amended returns (Forms 1040X), petitioners' voluntary payments in the following amounts: Taxable Designated Payment Designated Payment Year of Tax of Interest 1987 $93,548.78 $38,011.24 1988 61,533.72 19,618.23Page: Previous 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 Next
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