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included the same cover letter with each of the re-signed copies
of the return because the cover letter appears to have been
signed on September 30, 2000, and November 28, 2000. We are not
persuaded that the additional signatures on the return are
evidence that petitioner filed his return untimely.
We note that respondent received petitioner’s check of $945
in April 1998, as reflected on Form 4340 and the transcript of
account for the 1997 taxable year. Respondent’s receipt of this
check supports petitioner’s claim of timely filing of the 1997
return.
Petitioner obtained a 4-month extension for timely filing
the 1997 return. Although petitioner had no recollection at
trial of filing the request for the extension, he explained that
he normally filed a request for an extension as a matter of
course. While we recognize that petitioner’s request for an
extension of time might suggest that the return was filed after
April 15, 1998, other facts in the record, as previously
discussed, persuade us that the 1997 return was, in fact, timely
filed. Accordingly, petitioner is not liable for an addition to
tax for failure to file timely under section 6651(a)(1).
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011