- 3 - 10:45 p.m. on April 15, 1998, in an envelope that also contained petitioners’ completed 1997 Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Mr. Huff testified that he mailed this envelope by placing it in a post office box at a post office near his home in Chino Hills, California. Respondent’s records indicate that his department in Fresno, California, received petitioners’ 1997 tax return on April 23, 1999, and respondent filed that return as of that date. Respondent mailed the subject notice of deficiency to petitioners on March 7, 2002. Petitioners’ 1997 Form 4868 is a one-page document on which petitioners listed their names, address, Social Security numbers, and numeric answers to requested information concerning their 1997 Federal income tax. The requested information was “4 Total tax liability for 1997", “5 Total 1997 payments”, and “6 Balance. Subtract 5 from 4". Petitioners answered that their total tax liability for 1997 was “15,800", that their total 1997 tax payments equaled “15,800+”, and that their balance was zero. All of the information that petitioners listed on their 1997 Form 4868 was written by hand. Petitioners requested through this Form 4868 an extension of time until August 15, 1998, to file their 1997 Federal income tax return. Respondent filed this Form 4868 as of April 15, 1998.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011