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Mailing of the 1989 Return
Petitioners had been granted extensions to file their 1989
return by October 15, 1990. On the first Form 4868, Application
for Automatic Extension of Time To File U.S. Individual Income
Tax Return, that was filed, petitioners estimated their total tax
liability to be $3,128.
Mr. Thomas signed petitioners’ return on October 15, 1990,
before the last returns went to the post office that day. After
the return was signed, the return went through the firm’s normal
process of going into a batch with other returns that were to be
mailed on that day.
Johnson & Associates customarily uses a “Tax Routing Sheet”
to route tax returns through the office. This form indicates
what had been done to the return, by whom, and when. Ms. Fong
marked her initials and the date in the boxes for “Interviewer”
and “Preparer”. The tax manager of the tax department marked his
initials and the date in the boxes for “Reviewer” and “Final
return reviewed”. Mr. Johnson marked his initials and the date
of October 15, 1990, in the box “Return to be signed by”. The
remaining blocks for “Tax Dept. Log Out”, “Mail to taxpayer”,
“Delivery”, and “Pickup” are blank, and Mr. Thomas stated that
they should have been filled in.
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