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respondent to apply to their 1994 estimated tax. Thus, they did
not expect to receive a refund.
C. The Notice of Deficiency and Correspondence About
Petitioner's 1993 Return
Petitioner cannot specifically remember mailing his 1993
return in 1995, and he has no record that he mailed it in 1995.
Respondent mailed a notice of deficiency for 1993 to petitioner
on March 24, 1997. On April 14, 1997, Ball wrote a note to
petitioner in which Ball said:
I'm quite sure the '93 return was filed in August
of '95, but the IRS does not recognize it.
To protect the refunds from the IRS and the state,
we need to resubmit the returns by 4-15-97.
Please sign (again) the Federal return and State
return on the 2nd page where X's are located. You can
date it 8-31-95 as I did or 4-14-97, it doesn't really
make any difference.
Be sure to send via certified mail. Have the
postman stamp (date stamp) the white copies of the cert
mail receipts so we can prove timely mailing if we need
to. Also be sure to keep the receipts and return them
to me so I can put them in the file.
Sorry for any inconvenience.
D. Petitioner's 1993 Return Filed April 15, 1997
On April 15, 1997, petitioner and his wife signed and filed
a joint Federal income tax return for 1993 with a handwritten
note at the top stating "Please Do Not Duplicate". Ball's copy
of this return is stamped April 15, 1997. "Reference,
Resubmitted 1993 1040" is handwritten on Ball’s copy of this
return.
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