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estimated tax in the amount of $100.1 After concessions by the
parties, the issue for decision is whether petitioner is liable
for the addition to tax for failure to file a timely return. We
hold that he is.
FINDINGS OF FACT
Some of the facts have been stipulated, and they are so
found. Petitioner resided in Fort Wayne, Indiana, at the time
that his petition was filed with the Court.
Respondent initiated an audit of petitioner’s 1993 taxable
year in 1995 after determining that petitioner had failed to file
a Federal income tax return for 1993. On April 9, 1996,
petitioner mailed respondent a purported copy of his 1993 return
bearing an original signature dated April 12, 1994. Petitioner’s
1993 return was received and filed by respondent on April 12,
1996. On that return, petitioner claimed a refund in the amount
of $286. Petitioner did not receive a refund check from
respondent for 1993, nor did he ever contact respondent to
inquire about such refund.
By notice of deficiency respondent determined, inter alia,
that petitioner had failed to file timely a return for the year
1 All section references are to the Internal Revenue Code
in effect for the taxable year in issue, and all Rule references
are to the Tax Court Rules of Practice and Procedure. All
amounts are rounded to the nearest dollar.
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