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$1,895 accuracy-related penalty under section 6662(a). Following
respondent’s concession that petitioner has no Federal income tax
liability for 1990, we must decide whether petitioner may receive
a refund for that year. We hold he may not. Unless otherwise
indicated, section references are to the applicable versions of
the Internal Revenue Code.
Background
Petitioner never filed a 1990 Federal income tax return.
Respondent issued to petitioner a notice of deficiency for that
year on May 21, 1997,1 and petitioner, while he resided in San
Diego, California, timely petitioned the Court to redetermine
respondent’s determinations shown therein.
On or about April 15, 1991, petitioner filed a Form 4868,
Extension Of Time to File U.S. Individual Tax Returns, with the
Commissioner and enclosed a $5,000 payment. Petitioner later
filed with the Commissioner a second request for an extension of
time to file his 1990 tax return. The Commissioner granted both
requests. On February 6, 1992, petitioner paid another $25
towards his tax liability for 1990.
Discussion
Petitioner argues that he is entitled to a $5,000 refund for
1990 because he tendered that amount to the Commissioner as a
deposit. Respondent argues that petitioner tendered the $5,000
1 The parties stipulated incorrectly that the notice was
issued on May 27, 1997.
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