- 2 -
Respondent determined a deficiency in petitioner’s Federal
income tax of $1,664, and an addition to tax under section
6651(a)(1) of $416, for the taxable year 1997.
The dispute in this case centers around whether petitioner
filed in April 1998 a Federal income tax return for taxable year
1997. If the Court finds that petitioner did file a return at
that time, the parties agree that the period of limitations has
expired and that respondent may not assess any tax with respect
to taxable year 1997. If the Court finds that petitioner did not
file a return at that time, the only issue remaining for
decision, after concessions by both parties, is whether
petitioner is liable for the addition to tax under section
6651(a)(1) for failure to file a timely return.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the supplemental stipulation of
facts, and the exhibits attached thereto, are incorporated herein
by this reference. Petitioner resided in San Diego, California,
on the date the petition was filed in this case.
On April 15, 1998, petitioner mailed to respondent, via
first class mail, a Federal income tax return for taxable year
1997. Petitioner mailed the return in an envelope on which she
had handwritten the address and affixed first-class postage.
Petitioner’s daughter, Natalie Genous, had driven to petitioner’s
house to pick up petitioner; they then picked up Ms. Genous’s
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011