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872-A. Nor do the proffered statements indicate that Wynne or
anyone else forged petitioner’s name to that document, or even
that Wynne herself signed it.
II. The Payment of $20,400 in 1984
In April of 1984, acting on professional advice, petitioner
sent to the IRS a remittance of $20,400 with respect to his and
Wynne’s anticipated joint Federal income tax liability for 1980.
Four years later, in April of 1988, the IRS transferred the
$20,400 to petitioner’s individual 1982 Federal income tax
account. The IRS transcripts of account indicate that about 6
months thereafter, in October of 1988, the $20,400, plus $902 in
interest, was refunded. This entry in the IRS records was made
6 years prior to respondent’s issuance of the notice of
deficiency asserting that petitioner was liable for 1980 taxes of
$43,750.
Petitioner argues that he did not request either the
crediting of the $20,400 to his 1982 taxable year or the refund
of that amount. He denies that he ever received the refund;
instead, he speculates, Wynne intercepted the check and forged
it. He concludes that, even if he does not prevail upon the
statute of limitations argument, he is entitled to credit for the
$20,400 against the deficiency he has agreed is owing for 1980 in
the absence of a statute of limitations defense.
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