- 6 -
income of the estate in 1990.3 Petitioner timely forwarded these
forms to Mr. Lahr, who repeatedly advised petitioner that,
because of the size of the estate, no taxes were due.
In February 1992, respondent’s Kansas City Service Center
mailed a letter addressed to decedent proposing an income tax
liability for 1989. In February 1993, the Kansas City Service
Center sent a notice of deficiency for 1989 that was addressed to
decedent. A form letter proposing an income tax liability for
1990 was mailed addressed to decedent on March 1, 1993. On June
7, 1993, a notice of deficiency for 1990 was mailed addressed to
3In petitioner's capacity as personal representative of the
estate, he received the following Forms W-2 and Forms 1099 for
taxable years 1989 and 1990:
Documents/Forms
Received Jan. 1990 Payor Amount
Form W-2 Federal Reserve Bank $54,137
Form W-2P Boatman's Nat. Bank 3,040
Form 1099-G Missouri Dept. of Revenue647
Form 1099-INTBoatman's Nat. Bank 237
Form 1099-INTUnited Missouri Bank 76
Form 1099-R Thrift Plan for Employees5,000
Form 1099-R Boatman's Bank 2,055
Form 1099-R Boatman's Bank 6,611
Form 1099-R Boatman's Bank 2,117
Form 1099-R Boatman's Bank 2,309
Form 1099-R Boatman's Bank 3,103
Documents/Forms
Received Jan. 1991 Payor Amount
Form 1099-R Thrift Plan for Employees96,485
Form 1099-R Retirement Plan, Federal56,000
Form 1099-INTUnited Missouri Bank 2,072
Form 1099-INTUnited Missouri Bank 1,991
Form 1099-INTUnited Missouri Bank 1,990
Form 1099-INTUnited Missouri Bank 3,535
Form 1099-INTUnited Missouri Bank 3,347
Form 1099-INTUnited Missouri Bank 3,531
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011