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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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