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part and revd. in part 43 F.3d 172 (5th Cir. 1995); Dartmouth
Clubs, Inc. v. Commissioner, T.C. Memo. 2000-167.
Petitioner seeks recovery of administrative costs associated
with the preparation of his returns by his accountant as well as
costs attributable to his attorney's attempts to correct
deficiencies in the delinquently filed returns. However,
petitioner failed to file timely a required tax return for 1987,
even though his gross income exceeded the filing requirement.
The information the Service received from the SSA showed that
petitioner owed substantial tax. Petitioner had not presented
all relevant information under his control to the appropriate
Service personnel prior to his filing the required return. Even
when petitioner did file his return, he still had not presented
all relevant information to allow Ms. Meuse to process his return
because petitioner's ex-wife had not signed a declaration that
petitioner's 1987 return was true and accurate. See sec.
301.7430-5(h), Example (3), Proced. & Admin. Regs.
Petitioners contend that the Service is not substantially
justified if the erroneous assessment is predicated upon a
disputed "information return." Petitioners rely on Cole v.
Commissioner, T.C. Memo. 1996-375. The taxpayer in Cole filed a
timely 1991 return reporting $2,427.25 of other income. The
Service's information showed that she had been paid $4,147.50.
After the Service issued a 30-day letter, the taxpayer informed
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