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were filed until that date. On the basis of the entire record in
this case, we conclude that petitioner has failed to show that a
return was filed, or that a claim for refund was made, prior to
October 4, 1993.
On the returns submitted on October 4, 1993, petitioner
reported wages, interest, and dividend income for 1988 and 1989
of $82,452.96 and $22,716.54, respectively. Petitioner claimed
Schedule C business deductions for 1988, 1989, and 1991 of
$61,381, $46,062, and $30,374, respectively. After claiming
various deductions not at issue in this case, the returns show
taxes of $2,501 for 1988 and $0 for 1989. For 1988 and 1989,
$19,209 and $5,295.872 were withheld from petitioner’s wages,
respectively. The returns sought refunds of $16,708 and
$7,796.873 for 1988 and 1989, respectively.
On May 11, 1995, respondent issued a notice of deficiency
with respect to petitioner’s 1988, 1989, and 1991 taxable years.
In the notice, respondent disallowed Schedule C business expenses
in the amount of $34,381, $30,770, and $11,021 in 1988, 1989, and
2 Although the parties’ stipulation states the amount
withheld for 1989 was $5,285.87, petitioner’s return for the
year, respondent’s certificate of assessments and payments for
petitioner with respect to that year, and an earlier stipulation
record the figure as $5,295.87.
3 The $7,796.87 refund sought for 1989 exceeds the $5,295.87
in withheld taxes for that year by $2,501. On his 1989 return,
petitioner appears to have treated the $2,501 in taxes shown as
due on his 1988 return as an amount available as a credit against
his 1989 tax liability.
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