Mitchell G. Mann - Page 4




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          years from the time the return was filed or if no return was                
          filed by the taxpayer, within 2 years from the time the tax was             
          paid.                                                                       
               Petitioner tendered the $5,000 to the Commissioner with a              
          Form 4868.  The Court of Appeals for the Ninth Circuit, the court           
          to which an appeal in this case lies, has held that a remittance            
          to the Commissioner in such a situation is a payment of estimated           
          tax and not a deposit.  See Ott v. United States, 141 F.3d 1306             
          (9th Cir. 1998).  We hold likewise.  See Golsen v. Commissioner,            
          54 T.C. 742 (1970), affd. 445 F.2d 985 (10th Cir. 1971); see also           
          Baral v. United States,     U.S.     (2000) (quarterly estimated            
          tax payment was a payment of tax and not a deposit).  Because               
          petitioner’s payment of the $5,000 is considered paid on April              
          15, 1991, see sec. 6513(b)(2), petitioner is not entitled to                
          receive a refund of any of that amount, see Commissioner v.                 
          Lundy, supra.                                                               
                                                  Decision will be entered            
                                             stating that there is no                 
                                             deficiency, addition to tax,             
                                             or accuracy-related penalty              
                                             due from petitioner and there            
                                             is no overpayment due to                 
                                             petitioner for 1990.                     








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