-12-
Although we find petitioner to have been credible when he
testified as to his intent to meet the 60-day rule, we do not
find likewise as to his testimony concerning the letter. The
parties stipulated that Exhibit 1-J was a copy of the “federal
income tax return filed by petitioner for 2000" and that return
contained neither the letter nor any mention thereof. We decline
on the basis of the record at hand to make petitioner’s desired
finding that the letter was the enclosed “IRA Documentation” that
respondent’s service center returned to him on October 1, 2001,
with correspondence. The correspondence states specifically that
it relates to petitioner’s “inquiry of Aug. 27, 2001" and, with
the exception of a reference to December 31, 2000, as that of the
tax period involved, contains no reference to petitioner’s 2000
tax return that was received by respondent on August 17, 2001.
We sustain respondent’s determination as to the accuracy-related
penalty under section 6662(a) and (d).
All arguments made by the parties have been considered, and
those arguments not discussed herein have been found to be
without merit. Accordingly,
Decision will be entered
for respondent.
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