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1999 return to which she attached Forms 2439 and various letters
(various letters) from certain banks and certain Federal and New
Jersey State agencies. Petitioner conceded at trial, and we have
found, that she prepared Forms 2439 that showed other tax pay-
ments of $6,000 that were allegedly made for her taxable year
1999. We find Forms 2439 attached to petitioner’s 1999 return on
which she relies to be unreliable. We further find that the
various letters on which petitioner relies do not establish any
facts that support petitioner’s claimed overpayment for 1999. We
shall not rely on Forms 2439 or the various letters to establish
petitioner’s position in this case.
On the record before us, we find that petitioner has failed
to carry her burden of establishing that she has made an overpay-
ment for her taxable year 1999.
We have considered all the contentions and arguments of
petitioner that are not discussed herein, and we find them to be
incomprehensible, irrelevant, and/or without merit.
To reflect the foregoing and the concession of respondent,
Decision will be entered
reflecting no deficiency in, and
no overpayment of, tax.
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Last modified: May 25, 2011