Randall Mark Jacobson - Page 15

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                         Q  What does that mean?                                                           
                         A  Normally, that is the date the return is received,                             
                  but in this case, I cannot tell you why the Service Center put                           
                  that date in there.  I can only speculate.                                               
                         Q  But in general, that would be the date that they--                             
                  they claim they received a filed return?                                                 
                         A  In general, that’s correct.                                                    
                         Q  Okay.  And that’s in there for all three years?                                
                         A  That’s correct.                                                                
                         Q  16-, 17- and 18-J?                                                             
                         A  That’s correct.  It’s the same date on all three                               
                  Respondent’s counsel produced the transcripts of account, and                            
            called Hartz as a witness, to show that respondent’s records do not                            
            show that petitioner filed a tax return for 1993, 1994, or 1995                                
            before December 4, 1998.  However, as the foregoing makes plain,                               
            each of the transcripts of account appears to show that respondent                             
            received petitioner’s tax return for each year as of March 11,                                 
            1997.  Respondent’s counsel did not have a witness who could                                   
            explain this inconsistency that was apparent on the face of each                               
            transcript of account.                                                                         
                  We had already concluded that it is more likely than not that                            
            petitioner and Evalyn filed a tax return for each year before                                  
            December 4, 1998.  See Popa v. Commissioner, 73 T.C. 130, 133, 135                             
            (concurring opinion) (1979).  In light of the evidence on                                      
            respondent’s transcripts of account, together with the testimony of                            
            respondent’s chosen witness, we conclude, and we have found, that                              

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