- 31 -
Prior to the issuance of respondent's notice of deficiency,
petitioners submitted unsigned amended income tax returns to
respondent for 1987 and 1988. The 1987 amended income tax return
showed an increase in tax of $68,255. The 1988 amended income
tax return showed an increase in tax of $48,887. Respondent
received these returns on June 29, 1992. However, the amended
returns were not signed by petitioners, but only by their return
preparer, T.E. Mitchel. Respondent rejected both amended returns
because they were not signed by petitioners.
Along with the unsigned amended returns, petitioners made
voluntary payments to respondent in the total amounts of
$131,560.02 and $81,151.95. As a result of these voluntary
payments, respondent assessed additional tax in the amounts of
$68,255 on September 17, 1992, for 1987, and $48,887 on September
1, 1992, for 1988. The amounts of these assessed deficiencies
were determined based upon the increased tax liabilities
reflected on petitioners' amended, albeit unsigned, returns.
Section 6213(b)(4) permits the assessment of tax that has
been paid by a taxpayer regardless of the restrictions set forth
in section 6213(a). Petitioners do not dispute that the
assessments were of amounts paid as a tax or in respect of a tax
within the meaning of section 6213(b)(4). Accordingly,
respondent's assessments of the increased taxes for 1987 and 1988
were proper. In any event, petitioners will receive credit for
Page: Previous 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 NextLast modified: May 25, 2011