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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
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