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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
At the time petitioner filed the petition, she resided in
Rahway, New Jersey.
Petitioner timely filed Form 1040, U.S. Individual Income
Tax Return, for her taxable year 1999 (1999 return). In peti-
tioner’s 1999 return, petitioner reported taxable income of
$744.67, total tax of $288.66, tax withheld of $2,734, and other
tax payments (other tax payments) of $6,000 and claimed an
overpayment and refund of $8,445.34.
In support of the other tax payments of $6,000 reported in
her 1999 return, petitioner attached two Forms 2439, Notice to
Shareholder of Undistributed Long-Term Capital Gains (Form 2439),
that she prepared. Form 2439 is a form that the Internal Revenue
Service (Service) requires a regulated investment company (RIC)
or a real estate investment trust (REIT) to file with the Service
and to send to its shareholders with respect to its undistributed
long-term capital gains.
The respective Forms 2439 that petitioner prepared and that
she attached to her 1999 return showed, inter alia, the following
information:
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Last modified: May 25, 2011