Carolyn Ann Harris - Page 3

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               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               






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