Roy L. Hutchinson - Page 8

                                        - 7 -                                         
          destination ZIP code on the receipt is  82414 (Cody, Wyoming).              
          The USPS receipt does not show an addressee.  Respondent asserts,           
          and it has not been disputed by petitioner, that the destination            
          ZIP code does not match that of the IRS service center in Utah or           
          any other IRS office.                                                       
               As a general rule, we are not required to accept self-                 
          serving testimony as to when a taxpayer filed his return.                   
          Masters v. Commissioner, 243 F.2d 335, 338 (3d Cir. 1957), affg.            
          25 T.C. 1093 (1956); Tokarski v. Commissioner, 87 T.C. 74 (1986);           
          Dugan v. Commissioner, T.C. Memo. 1996-155.  We conclude from               
          this entire record that petitioner did not file a 1999 Federal              
          income tax return.                                                          
               The notice of deficiency reflects tax payments petitioner              
          made for 1999 as withholding credits or estimated tax payments.             
          Such payments are deemed to have been made as of April 15, 2000.            
          See sec. 6513(b).  Since the withholding and/or estimated taxes             
          were paid more than 2 years before the notice of deficiency was             
          mailed, May 5, 2003, petitioner is not entitled to a refund of              
          any part of an overpayment for 1999.  We therefore hold that the            
          statutorily imposed time limitations of sections 6511 and 6512              
          bar us from determining that petitioner is entitled to a refund             
          with respect to his 1999 tax.  See Commissioner v. Lundy, supra;            
          Badger v. Commissioner, T.C. Memo. 1996-314; Stevens v.                     
          Commissioner, supra.                                                        

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

Last modified: May 25, 2011