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Exhibit 4P attached to the stipulation of facts is
stipulated by the parties to be a photocopy of what petitioner
contends is a retained copy of the joint income tax return filed
by petitioner and Mr. Quarterman for 1994 (the retained 1994
return). That return shows a tax due of $1,585 and Federal
income tax withheld of $2,373 resulting in a net overpayment (to
be refunded) of $788. The parties also stipulate as follows:
Respondent’s computer records reflect that
petitioner and her husband filed with respondent’s
Philadelphia Service Center a timely joint income tax
return for the 1994 taxable year. The account
indicates that they owed a tax liability of $1,721.00,
received a withholding credit of $2,373.00, and were
issued a refund in the amount of $652.00.
The issue we must resolve is whether it is the $1,585 tax
liability reflected on the retained 1994 return or the $1,721 tax
liability for 1994 reflected in respondent’s “computer records”
that constitutes the tax liability reflected on the 1994 joint
return (the 1994 joint return liability).
We conclude that a preponderance of the evidence (which
consists solely of the two stipulations and the retained 1994
return) requires a finding that the $1,585 tax liability
reflected on the retained 1994 return constitutes the 1994 joint
return liability. In reaching that conclusion we rely upon the
following facts: (1) The stipulation with respect to respondent’s
computer records refers to a “tax liability” of $1,721, which may
or may not be the tax liability reflected on the 1994 joint
return, i.e., the $1,721 could just as easily represent the tax
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