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5. * * * The year to year fluctuations in our income
and expenses have necessitated requests for extensions
of time to file and pay tax in the past. We have
always fulfilled our responsibility in this regard with
your kind assistance and cooperation. We fully intend
to maintain and pursue that excellent working
relationship.
In a September 15, 1998, letter, MSC informed petitioners it
could not grant their request for the additional extension
because it had no record of having granted petitioners an
original 4-month extension of time for filing. MSC also
requested a copy of the Form 4868 petitioners claimed they had
filed.
On October 6, 1998, the IRS issued a news release (the news
release) applicable to taxpayers residing in Escambia County
affected by Hurricane Georges that stated: “most tax returns and
payments that normally would be due on October 15 will not be due
until November 16.”
By letter dated November 16, 1998, petitioners provided MSC
a copy of an April 15, 1998, letter in which they confirmed
mailing a Form 4868 as an extension of time “to file the federal
income tax return Form 1040 and to pay the tax due.” The Form
4868 allegedly mailed on April 15, 1998, reported the following
regarding petitioners’ 1997 tax liability:
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Last modified: May 25, 2011