T.C. Memo. 2000-154
UNITED STATES TAX COURT
RANDALL MARK JACOBSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19890-97. Filed May 5, 2000.
P prepared Forms 1040 as joint tax returns for 1993,
1994, and 1995. P made substantial payment of estimated tax
for each of these years; each year’s Form 1040 directed that
the overpayment shown thereon be applied to the next year’s
estimated tax. Respondent determined that P had not filed tax
returns and sent a notice of deficiency to P for each of these
years. The parties have agreed that P’s tax liability for
each of these years is slightly more than the liability shown
on the Form 1040. P contends that each tax return was filed
on or about Oct. 15, the extended due date of the tax return.
R contends that P filed tax returns for all 3 years on Dec. 4,
1998, and not before.
1. Held: On the basis of the record herein, P has
carried his burden of proving that it is more likely than not
that he filed joint tax returns for 1993, 1994, and 1995 on or
before Mar. 11, 1997, the date which is shown as the return
received date on the transcript of account for each of the 3
years.
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