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1. Whether the limitations period for assessing taxes for
the years 1988 and 1989 has expired. We hold that it has not.
2. Whether petitioner has made overpayments with respect to
1988 and 1989. We hold that he has, to the extent provided.
3. Whether any credits or refunds of overpayments made by
petitioner with respect to 1988 and 1989 are allowable. We hold
they are not.
Some of the facts have been stipulated and are so found. We
incorporate by this reference the stipulation of facts and the
attached exhibits. At the time of filing the petition,
petitioner resided in Miami, Florida.
The dispute in this case centers upon whether petitioner
timely filed his Federal income tax returns for years 1988 and
1989 or otherwise made a timely claim for refund for those years.
Petitioner claims to have filed his 1988 and 1989 returns prior
to the filing deadlines, including extensions, and that
accordingly, the notice of deficiency issued by respondent in May
1995 with respect to those years was untimely. Petitioner offers
no other argument or evidence to dispute the amount of the
deficiencies determined for 1988, 1989, or 1991. Petitioner
further claims that he is entitled to refunds for certain
overpayments made with respect to 1988 and 1989 because he timely
filed returns or made timely claims for refund through
correspondence sent to respondent. Respondent contends, and his
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