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Ball had health problems that made it difficult for him to
work from March to August 1994. Ball's poor health caused a
backlog of work at his office in 1994.
On April 15, 1994, Ball mailed an application to respondent
for automatic extension to file petitioner's 1993 income tax
return (Form 4868). On August 12, 1994, Ball mailed an
application to respondent to extend the time to file petitioner's
1993 return to October 15, 1994.
Ball finished preparing petitioner's 1993 return on August
23, 1995. Ball and members of his firm used routing control
sheets to track each of petitioner's returns from the time
petitioner first came to the office until he received his return.
Ball's office manager, Lyn Gore (Gore), signed the control sheet
and packaged petitioner's 1993 return with an invoice and
instructions on August 23, 1995. Gore prepared an envelope with
postage so that petitioner and his wife could readily sign the
return and mail it. Ball signed petitioner’s 1993 return as
preparer on August 31, 1995. Petitioner picked up his 1993
return at Ball's office on August 31, 1995.
Petitioner and his wife paid income tax for 1993 of $31,000
by withholding, $2,881 by estimated tax payments and an amount
applied from their 1992 return, and $4,727 by check attached to
their Form 4868 extension request. They indicated on their 1993
return that they had a $7,421 overpayment, which they directed
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