Loren H. Schwechter - Page 6




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          these reasons, we give little weight to Mrs. Schwechter’s                   
          testimony.                                                                  
               Petitioner also introduced as circumstantial evidence of               
          timely filing, and as documentation of subsequent informal claims           
          for refund, copies of a series of letters purportedly sent by him           
          to the Internal Revenue Service during the years 1989 through               
          1995.  Three of the letters purportedly sent to respondent on               
          December 17, 1989, April 4, 1990, and April 24, 1992, concern               
          only petitioner’s 1988 return.  Another four letters purportedly            
          sent to respondent on August 2, 1990, January 23, 1991,                     
          January 22, 1992, and March 16, 1992, address both petitioner’s             
          1988 and 1989 returns.  Two additional letters introduced by                
          petitioner appear to be duplicate copies of one of the previously           
          mentioned letters, and a third was dated after the mailing of the           
          notice of deficiency.  While the letters vary in length and                 
          specificity, they all make it clear that petitioner is seeking a            
          refund for taxes paid in 1988 and/or 1989.  Petitioner has                  
          offered the letters for two distinct purposes.  First, petitioner           
          offers the letters as circumstantial proof that he timely filed             
          his 1988 and 1989 returns.  Second, petitioner contends that the            
          letters themselves constitute informal claims for refund.                   
               We do not believe these letters are probative evidence                 
          because the record demonstrates that the dates on some of                   
          petitioner’s correspondence with the Internal Revenue Service               






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