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Addition to tax
Year Deficiency sec. 6651(a)(1)
1993 $17,176 $836
1994 16,430 693
After concessions,2 the sole issue for decision is whether
the refund of overpayments made by petitioner in 1993 and 1994 is
barred by the operation of sections 6511 and 6512(b). We hold
that it is.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts is incorporated herein by this
reference. At the time the petition was filed, petitioner
resided in Elkhorn, Nebraska.
Petitioner failed to file timely Federal income tax returns
for the years 1992, 1993, 1994, and 1995. On April 22, 1996,
petitioner and his wife mailed their joint Federal income tax
return for 1992 to the Internal Revenue Service (Service) with a
letter (the April 1996 letter), informing the Service that they
had not yet filed their Federal income tax returns for 1993,
1994, and 1995, but that the returns would be completed shortly.3
2Respondent concedes the deficiencies to the extent they
exceed the amounts reported on petitioner and his wife’s Federal
income tax returns for 1993 and 1994. Respondent also concedes
the additions to tax.
3The record does not disclose when the Service received the
1992 return and letter. Although respondent concedes the Service
received the documents, neither the 1992 return nor the April
(continued...)
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