- 113 - accompanying the decision document submitted to the Court in docket No. 2758-80 states as follows: STIPULATION It is hereby stipulated that the following statement shows the petitioners’ income tax liabilities for the taxable years 1974 and 1975: 1974 NET TAX ASSESSED AND PAID .......... $3,646.00 Payments: April 15, 1975 $1,513.00 December 15, 1984 2,133.00 Total payments $3,646.00 TAX LIABILITY ............... $1,513.00 OVERPAYMENT ................ $2,133.00 I.R.C. �� 6512(b)(2)(B) and 6511(b)(2)(B) Return filed April 15, 1975 No claim filed No agreement executed Deficiency notice mailed November 29, 1979 1975 NET TAX ASSESSED AND PAID .......... $1,114.00 Payments: April 15, 1976 $303.00 December 15, 1984 811.00 Total payments $1,114.00 TAX LIABILITY ................ $303.00 OVERPAYMENT ................. $811.00 I.R.C. �� 6512(b)(2)(B) and 6511(b)(2)(B) Return filed April 15, 1976 No claim filed No agreement executed Deficiency notice mailed November 29, 1979Page: Previous 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 Next
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