Rodney L. Burr - Page 3




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          on information returns received from third parties reporting                
          income petitioner earned during the relevant years.                         
               On July 14, 1999, respondent received petitioner’s 1994                
          Federal income tax return reporting a tax liability of $4,378 and           
          income tax withheld of $6,137, resulting in an overpayment of               
          $1,759 that petitioner thereon requested be applied to his 1995             
          estimated tax.  Respondent accepted petitioner’s 1994 return as             
          filed on January 23, 2000, and subsequently assessed the tax                
          liability reported thereon.                                                 
               On July 22, 1999, respondent received petitioner’s 1995 and            
          1996 Federal income tax returns.  Petitioner’s 1995 return                  
          reported a tax liability of $4,087, income tax withheld of                  
          $2,578, and an overpayment credit of $1,759 from 1994, resulting            
          in overpayment of $250 that petitioner thereon requested be                 
          applied to his 1996 estimated tax.  Petitioner’s 1996 return                
          reported a tax liability of $5,224, income tax withheld of                  
          $3,585, and an overpayment credit of $250 from 1995, resulting in           
          a payment due for that year of $1,389.  Attached to the 1996                
          return was a Form 8275, Disclosure Statement, on which                      
          petitioner, inter alia, provided explanations with respect to his           
          late filing and late payment.  Respondent later accepted                    
          petitioner’s 1995 and 1996 returns as filed but did not assess              
          the tax liabilities reported thereon.  Other than the                       
          withholdings previously outlined, petitioner made no additional             






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