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for the year in issue. All of the facts have been stipulated,
and the case has been submitted pursuant to Rule 122, Tax Court
Rules of Practice and Procedure.
Petitioner resided in Oregon at the time the petition was
filed.
Petitioner did not file a timely Federal income tax return
for 1993. On or about April 15, 1994, he made a payment of
$1,300 with a timely request for an extension of time, from
April 15, 1994, until August 15, 1994, to file his return for
1993.
On or about October 4, 1995, petitioner and his wife filed a
Form 1040, joint Federal income tax return, for 1992. On that
return for 1992, they reported an overpayment of $4,969. The
overpayment included Federal income tax withheld during 1992 and
1992 estimated tax payments. Petitioner and his wife requested
that the overpayment be applied to their 1993 estimated tax.
On August 13, 1997, petitioner and his wife submitted a
joint return for 1993 showing a total tax liability of $4,345.
After the return was examined, petitioner and respondent agreed
that the total joint tax liability of petitioner and his wife for
1993 is $4,172. After applying the payment of $1,300 that was
made on April 15, 1994, and the overpayment of $4,969 from
petitioner's 1992 return, the parties agreed that petitioner's
1993 tax liability was overpaid by $2,097.
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