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did not file a return for any audit year. Petitioner did,
however, remit $57,831 and $3,000 with his extension requests for
1996 and 1997, respectively (the 1996 remittance and the 1997
remittance, respectively).
Following receipt of the notices, petitioner mailed the
petition to the Court on December 4, 2001, the last day for
timely filing the petition. Possibly due to contamination of the
mails by anthrax, we did not receive the petition until January
22, 2002.
Respondent did not receive a copy of the petition in time to
stop him from assessing the deficiencies and additions to tax set
forth in the notices (plus applicable interest) on February 4,
2002, on the assumption that petitioner had failed timely to
petition the Court. Following receipt of a copy of the petition,
however, respondent’s counsel, by letter dated April 8, 2002,
notified petitioner of the assessments and stated that he had
requested abatement thereof. Respondent abated the assessments
on May 13, 2002.
Also on May 13, 2002, respondent’s Austin Service Center
notified petitioner by letter that it had credited petitioner’s
account for 1996 in the amount of $35,694.861 and that such
amount would be refunded to him if he “[owed] no other taxes or
1 That amount equals the sum of the assessments of tax
($33,891) and additions to tax ($1,803.86) for 1996.
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