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as claimed, we are perplexed as to why it was necessary for
petitioner and Mr. Williams to mail a Form 4868 simultaneously
with their return. On the record, we find Mr. Williams’
testimony wanting.
Moreover, petitioner has not dealt honestly with the IRS in
the past. In a letter dated April 3, 1997, petitioner claimed
that she had already sent copies of her 1992, 1993, and 1994
amended tax returns to the Cincinnati IRS Service Center. That
statement later turned out to be false. Mr. Williams admitted
that petitioner had not sent copies of the amended returns to the
Cincinnati Service Center and also admitted that petitioner had
never filed amended returns for the years in issue.
At trial, petitioner testified that she had no actual
knowledge of the mailing of the 1993 tax return. Petitioner
testified that Mr. Williams handled the preparation and mailing
of tax returns. Because of this, petitioner was unable to
establish that the certified mail receipt was for postage for an
envelope containing her 1993 tax return. Mr. Williams’ testimony
as to the amount of postage and to the contents of the envelope
is not believable under these facts.
Finally, petitioner had a history of failing to file returns
with the IRS. A search of IRS records showed that the IRS filed
4(...continued)
the amount of $6,378, but petitioner's 1993 Form 4868 listed
total tax payments in the amount of $8,100.
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