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Respondent determined a deficiency of $10,408 in
petitioner’s 1994 Federal income tax and additions to tax of
$983.75 under section 6651(a) and $165.68 under section 6654(a).
The issues for decision are: (1) Whether petitioner is liable
for the deficiency determined by respondent; (2) whether
petitioner filed a Federal income tax return for 1994 or had
reasonable cause not to file a return; and (3) whether petitioner
underpaid estimated tax for 1994.
There was no stipulation of facts in this case. Petitioner
resided in Pennsauken, New Jersey, at the time his petition was
filed with the Court.
Respondent’s counsel indicated that he was under the
impression that petitioner was ready to concede his liability for
the deficiency in this case but that he was contesting the
additions to tax. Petitioner, however, appeared at trial and
challenged the deficiency and the additions to tax. Petitioner
claims that he timely filed his 1994 tax return, but he presented
no documentary evidence and offered no other testimony disputing
respondent’s determination of his income tax liability for the
year in issue.
Petitioner contends that it is not fair for respondent to
wait 5 years to let him know that his return was not received.
Section 6501(c), however, provides that there is no statute of
limitations restricting the assessment of tax for a year in which
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