Estate of Doris J. Severt, Deceased, Denise M. Harple, Executor - Page 2

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          of $1,253.  The issue for decision is whether respondent is                 
          estopped from assessing the deficiency in income tax.                       
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the attached exhibits are                      
          incorporated herein by this reference.  Decedent died on February           
          20, 1996, a resident of the State of Ohio.  The executor of her             
          estate, Denise M. Harple, was a resident of Ohio at the time the            
          petition was filed.                                                         
               Decedent and her former husband, Robert Severt,                        
          electronically filed a joint Federal income tax return, dated               
          February 21, 1994, for the taxable year 1993.  Robert Severt died           
          on February 12, 1995.  Decedent was the sole beneficiary and                
          executrix of his estate, and she retained legal counsel to handle           
          the probate matter.  On March 24, 1995, decedent, as executrix,             
          executed Form 4810, Request for Prompt Assessment Under Internal            
          Revenue Code Section 6501(d), with respect to Robert Severt's               
          taxable years 1992, 1993, 1994, and 1995.  The request was                  
          received by the Internal Revenue Service (IRS) on March 29, 1995.           
          By letter dated June 15, 1995, decedent was notified that Robert            
          Severt's returns for 1992 and 1993 had been accepted as filed.              
          Robert Severt's estate was closed in August 1995.                           
               On February 21, 1996, respondent mailed a letter which                 
          proposed changes to decedent and Robert Severt's 1993 tax return.           
          On July 2, 1996, respondent issued a notice of deficiency to                






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