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hearing examiner searched the Internal Revenue Service computer
records for Mr. Beharrysingh and petitioner and found no record
of an amended return being filed.
With respect to the Form 8009, petitioner admitted that she
“could not pay this new amount [of $4,483] in full before the
amended return [could] be considered”. Thus, petitioner admits
she did not comply with the requirements set forth in the Form
8009.
Instead, petitioner claimed that “section 6013(b) had been
amended effective January 1, 1997 to allow taxpayers to amend
from separate returns to joint, without paying outstanding taxes
due first.” Petitioner is very articulate, but she is wrong
about the effective date. As stated, the amendment of section
6013(b), which removed the payment requirement, was effective for
taxable years beginning after July 30, 1996. The amending
legislation was prospective in application, not retroactive, and
thus is inapplicable here. The taxable year in issue is 1995, a
taxable year that obviously precedes the effective date of the
amendment. Any subsequently filed joint return for taxable year
1995 would have to have been accompanied by full payment of any
tax due as shown on that return. Even if petitioner had been
able to establish that she submitted a signed Form 1040X within
the prescribed statutory period, she admitted she could not have
made the payment of tax required in order to file such a form.
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Last modified: May 25, 2011