return on or about July 15, 1996", requesting that the
"calculated credit, less than $100, be applied to subsequent
years." At trial, after the premature date was questioned by
respondent's counsel, petitioner argued that his trial memorandum
should have alleged that his 1996 return was filed on July 15,
1997. He did not explain the premature date alleged in his
petition.
In the stipulation of facts, petitioner agrees that
"Petitioner filed his U.S. Individual Income Tax Return for the
taxable year 1996 on April 28, 2000, the date it was received by
respondent's Appeals Division." The exhibit attached to the
stipulation as a copy of petitioner's 1996 return indicates that
petitioner is due a refund of $666. There is no indication on
the stipulated return copy that any amount is to be credited to
future tax years.
Respondent introduced a certified copy of a transcript in
petitioner's name for tax year 1996. The certified copy of the
transcript indicates that as claimed in the petition, petitioner
filed for an extension of time to file on April 15, 1997,
accompanied by a payment of $100. The transcript also indicates
"no return filed substitute for return" entered on October 19,
1998, and that petitioner failed to file a return until April 28,
2000.
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