- 6 - appropriately in light of the fact that the error appearing on petitioners' return was clearly a mathematical mistake. Consequently, respondent did not err by issuing petitioners a refund and subsequently determining a deficiency (and notably, a deficiency arising out of an unrelated issue5) for the same taxable year. In light of the foregoing, petitioners must report on their joint return the $1,640 of wage income received by petitioner wife. To reflect our disposition of the disputed issue, Decision will be entered for respondent. 5 As a response to petitioners' claims of injustice, we note that the mathematical error detected by respondent was unrelated to respondent's determination regarding the unreported wage income. Petitioners would be liable for the tax on the unreported income even if respondent had failed to detect the mathematical error and had failed to refund petitioners the additional $1,352 amount. There can be no dispute that petitioners only benefited from the summary manner in which respondent detected the mathematical error and processed petitioners' additional refund.Page: Previous 1 2 3 4 5 6
Last modified: May 25, 2011