- 3 -
records indicate, that although petitioner obtained 122-day
extensions for filing his 1988, 1989, and 1991 returns, he did
not file such returns until October 4, 1993, and accordingly the
notice of deficiency is timely, and no timely claim for refund or
credit with respect to 1988 or 1989 was made.
Petitioner is a nonpracticing attorney who formerly worked
for respondent as an attorney in the estate and gift tax area.
During 1988 and 1989, petitioner operated a consulting enterprise
which valued businesses and performed forensic accounting work.
During this period, petitioner also worked as an employee and
Federal income tax was withheld from his wages.
Petitioner claims to have timely filed his returns for the
years 1988 and 1989 on August 11, 1989, and May 7, 1990,
respectively, taking into account the filing extensions that it
has been stipulated he received. According to petitioner, he
hand delivered these returns to one of respondent’s offices in
Florida, because he had experienced difficulties in the past with
respect to prior returns in that respondent had mistakenly
claimed that petitioner had failed to file them. Petitioner did
not produce copies of these purportedly hand-delivered returns at
trial and maintains that he inadvertently discarded them in May
1993, when disposing of records relating to his divorce.
Respondent’s records indicate that while petitioner filed for 4-
month extensions for 1988, 1989, and 1991 on April 11, 1989,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011