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Respondent now concedes that petitioner overpaid his 1993
Federal income tax by $6,267.65. The sole issue for decision is
whether we have jurisdiction under section 6512(b) to award a
refund of his overpayment for 1993. We hold that we do not.
Unless otherwise indicated, section references are to the
Internal Revenue Code as amended. Rule references are to the Tax
Court Rules of Practice and Procedure.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioner lived in Littleton, Colorado, when he filed the
petition.
A. Petitioner's Federal Income Tax Returns for 1991 and 1992
Petitioner had extensions to file his 1991 return on August
15, 1992, and his 1992 return on October 15, 1993. He filed his
1991 return on September 28, 1992, and his 1992 return on August
23, 1994.
B. Preparation of Petitioner's 1993 Return
Petitioner's preparer, Richard Ball (Ball) of Ball
Accounting & Data Centers, Inc., prepared a joint Federal income
tax return for 1993 for petitioner and his wife, Michelle James.
Ball had prepared tax returns for petitioner for more than 15
years before 1993. During that time, Ball prepared and
petitioner filed many tax returns, such as gasoline excise tax
returns, for petitioner and for his two corporations.
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