T.C. Memo. 2004-241
UNITED STATES TAX COURT
OZIE R. M. QUARTERMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11119-02. Filed October 21, 2004.
R determined a tax deficiency and additions to
tax, under secs. 6651(a)(1) and 6654, I.R.C., for P for
1995. R has no record that P filed a 1995 return,
either jointly with her husband (H) (now deceased) or
separately. P and H did file timely joint returns for
1994 and 1996. P claims that she and H filed a timely
1995 joint return and, on that basis, she alleges that
the notice of deficiency is barred by the 3-year
statute of limitations on assessment under sec.
6501(a), I.R.C. She further alleges that the notice of
deficiency is “insufficient” because it is not a joint
notice. Assuming the notice of deficiency is timely
and valid, she alleges that she (1) is taxable on only
one-half of the interest included in her income by R
because it was paid on a joint bank account, and (2) is
not liable for the additions to tax.
1. Held: The notice of deficiency was timely
issued and constitutes a valid notice of deficiency
under sec. 6212, I.R.C.
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