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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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