Randall Mark Jacobson - Page 11




                                                 - 11 -                                                    

                  Petitioner and Evalyn filed a joint tax return for 1992 and a                            
            joint tax return for 1996.                                                                     
                  Petitioner did not file Maryland State tax returns for the                               
            years in issue by October 15 of the following year.                                            
                                                                                                          
                  Petitioner and Evalyn filed joint tax returns for 1993, 1994,                            
            and 1995 on or before March 11, 1997.                                                          
                                                 OPINION                                                   
                  From the parties’ stipulations, it appears that the parties                              
            agree that petitioner’s and Evalyn’s total tax liability for the 3                             
            years in issue is about $104,000 to $105,000 and that petitioner’s                             
            payments toward these 3 years’ liabilities total about $144,000.                               
                  Respondent contends that credit or refund of petitioner’s and                            
            Evalyn’s 1993 and 1994 overpayments is time-barred, that petitioner                            
            has a 1995 underpayment of about $9,000, and that petitioner also                              
            is liable for 1995 additions to tax under sections 6651(a) and                                 
            6654.  These contentions are based on respondent’s position that                               
            petitioner did not file tax returns for these 3 years until                                    
            December 4, 1998.                                                                              
                  Petitioner maintains that credit or refund of his 1993 and                               
            1994 overpayments is not time-barred and that he is not liable for                             
            any 1995 additions to tax, and that these results depend upon when                             











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Last modified: May 25, 2011