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Subsequent to the filing of his petition, petitioner filed
delinquent Federal income tax returns for each of the years 1992
through 1995, inclusive. Each of petitioner's returns was due on
or before April 15, following the close of the calendar year.
Sec. 6072(a).1 The returns for each of the years 1992 through
1994, inclusive, claim credit for tax withheld from petitioner's
wages and claim an overpayment of tax for those respective return
years. Respondent accepted each of the returns as filed. As a
consequence of respondent's accepting the returns for 1992
through 1995, assessing the tax reported on the returns, and
other concessions, petitioner overpaid tax for the years 1992,
1993, and 1994. In respondent's post trial memorandum, he
concedes an overpayment of $3,067 for 1992. The amount of the
overpayment ($3,067) is the sum of a $2,993 overpayment from 1996
and the $74 overpayment that petitioner claimed on his 1992
return.
The issues for decision are: (1) Whether petitioner's
overpayments of tax for the taxable years 1993 and 1994 are
either partially or fully time barred under sections 6511(b) and
6512, and (2) whether petitioner is liable for an addition to tax
under section 6651(a)(1) for the taxable year 1995.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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Last modified: May 25, 2011