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status. Petitioner and Mr. Finder (as return preparer) signed
the 1994 return.
In late 1997 or early 1998, during the examination of
petitioner’s 1994 taxable year, Mr. Finder, petitioner’s
authorized representative before the Internal Revenue Service,
met with the revenue agent conducting the examination, Venita
Lucas. In one of the meetings, which took place before February
6, 1998, Mr. Finder raised an issue with respect to a net
operating loss carryback deduction. Mr. Finder discussed the net
operating loss with Ms. Lucas, and Ms. Lucas requested from Mr.
Finder a Form 1040 (1994 Form 1040) to be used in claiming the
net operating loss deduction. Mr. Finder tendered the requested
1994 Form 1040, and Ms. Lucas informed him that he should
consider it filed. The 1994 Form 1040 reflects a filing status
of “married filing joint”. The “label” field of the 1994 Form
1040 contains petitioner and Mrs. Julicher’s names, and both
petitioner’s and Mrs. Julicher’s Social Security numbers are
contained on the 1994 Form 1040. Mr. Finder said nothing to Ms.
Lucas with respect to the “married filing joint” filing status of
the 1994 Form 1040. The 1994 Form 1040 was not signed by
petitioner, Mrs. Julicher, or Mr. Finder, and contains no
inscription to the effect of its being an amended return.
The notice of deficiency in this case was issued to
petitioner only. Attached to the notice was Form 4549, Income
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