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The April 1996 Letter
Although respondent could not locate the April 1996 letter
and petitioner could not find a copy of it to introduce in
evidence at trial, respondent conceded that such a letter was
sent and received and does not dispute the description of its
contents given by petitioner and his wife at trial. In the April
1996 letter, petitioner and his wife provided a statement of the
reasons they had not filed their returns for 1993-95, asserted
their intention to file the returns for 1993-95 shortly, and
stated clearly that they did not owe any additional tax for any
of the years 1993-95. The letter stated unequivocally that
petitioner and his wife had overpaid their taxes for each of the
years and that the IRS owed them several thousand dollars for
those years. The letter was written by petitioner’s wife on
behalf of herself and petitioner, referenced petitioner and his
Social Security number, and was reviewed by petitioner before it
was mailed. It was attached to the delinquent joint 1992 Federal
income tax return of petitioner and his wife. The 1992 return
was signed under oath by both petitioner and his wife and claimed
a refund of income tax overpaid.6
6Respondent subsequently refunded the 1992 overpayment to
petitioner and his wife.
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Last modified: May 25, 2011