Roy L. Hutchinson - Page 4

                                        - 3 -                                         
          Respondent’s records do not reflect the filing of a 1998 or 1999            
          tax return as asserted by petitioner and his wife.  Petitioner              
          and his wife filed their tax return for the taxable year 2000 on            
          April 15, 2004.  At the time of trial (June 2004), petitioner and           
          Mrs. Hutchinson had not filed Federal income tax returns for the            
          taxable years 2001, 2002, and 2003.                                         
               On the 1997 tax return, petitioner and Mrs. Hutchinson                 
          claimed an overpayment in the amount of $1,979.13.  Petitioner              
          and his wife received a refund of $979.13 and sought to apply               
          $1,000 from the 1997 return to the 1998 taxable year.                       
               In June 2002, respondent commenced a review of petitioner’s            
          1999 taxable year.  Respondent examined the records of third                
          parties and concluded that petitioner received certain items of             
          income and failed to report said income on a 1999 Federal income            
          tax return.  By notice of deficiency dated May 5, 2003,                     
          respondent determined that petitioner failed to file a 1999 tax             
          return and report income.  The notice determined a deficiency in            
          the amount of $9,218.  After a timely petition was filed with               
          this Court, petitioner and Mrs. Hutchinson met with an IRS                  
          Appeals Officer.  Petitioner and his wife produced what they                
          purported to be a copy of the 1999 tax return.  The return is               
          dated October 29, 2000.  During the same meeting, petitioner and            
          his wife also provided what they purported to be a copy of the              

Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011