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period of limitations under section 6501(a) has run as to their
1997 taxable year. We hold it has not. Unless otherwise noted,
section references are to the applicable versions of the Internal
Revenue Code.
FINDINGS OF FACT
Some facts were stipulated. The stipulated facts and the
accompanying exhibits are incorporated herein by this reference.
We find the stipulated facts accordingly. Petitioners resided in
Montgomery, Texas, when their petition was filed.
Petitioners filed with respondent a 1997 Form 1040, U.S.
Individual Income Tax Return, using the filing status of “Married
filing joint return” and reporting their “total tax” and “total
[tax] payments” for the year as $13,340 and $16,327,
respectively. The return consisted of seven single-sided pages.
The information that petitioners furnished in the signature block
on page 2 of the Form 1040 (i.e., signatures, date of signatures,
and occupations) was all written by hand, as were two “X”s that
were placed in the “No” blocks to questions requiring the
checking of a “Yes” or “No” box. All other information
petitioners reported on their 1997 return was typed. Petitioners
reported on the 1997 return that they had each signed the return
on April 15, 1998.
Walter R. Huff (Mr. Huff) testified at trial that he mailed
petitioners’ 1997 return to respondent between 10:30 p.m. and
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