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Application for Automatic Extension of Time to File U.S.
Individual Income Tax Return (Form 4868), on April 15, 1994. As
evidence, respondent submitted petitioner's 1993 Form 4868 which
the IRS found in its records while searching for petitioner's
returns for the years in issue.
Petitioner stated that Mr. Williams mailed the completed
Form 4868 in the same envelope as the 1993 return by mistake, and
that the IRS lost the 1993 income tax return while retaining the
1993 Form 4868.
We do not find petitioner's contentions plausible.
Petitioner's 1993 income tax return, as given to respondent on
October 2, 1998, totals 12 pages3 and would have required basic
postage in excess of $.29, even at 1994 postal rates.
Though Mr. Williams testified that Form 4868 was only
completed as a contingency, we do not find his testimony
credible. Petitioner and Mr. Williams signed Form 4868 on April
11, 1994, and April 13, 1994, respectively. Petitioner's 1993
return was supposedly completed on April 15, 1994, yet
petitioner's Form 4868, purportedly completed in roughly the same
timeframe as petitioner's 1993 return, contains conflicting
figures.4 Further, if their joint income tax return was mailed
3
The mailing in question would have consisted of 13
pages if Form 4868 had been included as petitioner contends.
4
Petitioner's 1993 return listed total tax payments in
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