Isaiah Israel - Page 4

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               Although petitioner showed in the return for each of the               
          years 1994, 1995, and 1996 that there was tax owed for each such            
          year, he did not remit any payment of such tax owed with each               
          such return.                                                                
               On June 1, 1999, respondent received Form 1040X, Amended               
          U.S. Individual Income Tax Return, for petitioner and his then              
          spouse with respect to their taxable year 1994 (1994 amended                
          return).  Petitioner’s return preparer signed petitioner’s name             
          and the name of petitioner’s then spouse on the 1994 amended                
          return.  The 1994 amended return showed total tax of $5,104 and             
          tax owed of $4,006.  That is because the 1994 amended return                
          reduced the amount of itemized deductions or standard deduction             
          claimed for that year to $6,350 from the $14,001 of itemized                
          deductions claimed in the 1994 return that petitioner mailed to             
          respondent on or about May 24, 1999.                                        
               Respondent did not accept and process as filed the return              
          for 1994 (petitioner’s 1994 unfiled return) that petitioner                 
          mailed to respondent on or about May 24, 1999.  Nor did respon-             
          dent accept and process as filed the 1994 amended return (peti-             
          tioner’s 1994 unfiled amended return) that respondent received on           
          June 1, 1999.  Respondent did not issue a notice of deficiency to           
          petitioner with respect to his taxable year 1994.  Nonetheless,             
          on April 3, 2000, respondent assessed the tax of $11,540 that               
          respondent had proposed to assess in the 30-day letter pertaining           





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