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return appears to have been signed by petitioner on three
separate occasions: April 5, 1998, September 30, 2000, and
November 28, 2000. In addition, the 1997 return reflects a
stamped date of December 1, 2000, which is the date that
respondent’s Office of Appeals received the return and which is
also purportedly the first date that respondent received the
return. Although the return does not reflect Mrs. White’s
signature, respondent now agrees that petitioner is entitled to
joint return filing status.
The notice of deficiency issued to petitioner on July 10,
2000, determined a deficiency in income tax of $13,008 based on
petitioner’s individual income of $64,704. The notice of
deficiency was issued based on respondent’s determination that
petitioner did not file a return for 1997. Respondent now agrees
that the 1997 return submitted by petitioner is correct, except
to the extent that petitioner has claimed a credit for an
estimated tax payment. Respondent asserts that petitioner did
not file a return for the 1997 taxable year until December 1,
2000.
Petitioner alleges that he is owed a refund of $4,125
because he “rolled over” an estimated tax payment and amount
applied from 1996 of at least $6,000 from a prior tax year. He
explained at trial that he mailed a payment of $945 with the 1997
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Last modified: May 25, 2011