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On October 2, 1998, during a meeting with respondent's
counsel, Mr. Williams submitted copies of joint U.S. individual
income tax returns (Forms 1040) for the 1993, 1994, and 1995 tax
years, which reflected overpayments in the amounts of $1,214,
$4,440, and $2,978 for the 1993, 1994, and 1995 tax years,
respectively. On each return, the claimed overpayment was to be
applied to the next taxable year's estimated tax.
1. Parties’ Contentions
Petitioner contends that she is entitled to a credit or
refund for overpayment of taxes for the 1993, 1994, and 1995 tax
years in the amounts of $1,214, $4,440, and $2,978, respectively.
Her entitlement is based on the premise that she and Mr.
Williams made timely claims for refunds for overpayments on their
joint Federal income tax returns for 1993, 1994, and 1995, which
they allegedly filed on April 15, 1994, May 15, 1995, and
sometime in mid-August of 1996, respectively. Petitioner
maintains that Mr. Williams sent their 1993 tax return by
certified mail and their 1994 tax return by express mail to the
Commissioner. In support of her contention that the 1993 and
1994 returns were mailed on the above dates, petitioner submitted
a certified mail receipt dated April 15, 1994, and an express
mail receipt dated May 15, 1995.
Respondent, on the other hand, argues that petitioner failed
to file income tax returns for the years in issue, and also
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