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they filed for the 1985 taxable year and (2) that they were
entitled to a refund of $9,967.81 after having made total
payments and credits of $33,817.32 on the basis of the following:
Tax withheld $11,709.55
Estimated tax payments 17,107.77
Other credits -0-
Other payments 5,000.00
Total payments and credits 33,817.32
The record is unclear as to whether petitioner received any
portion of the refund of $9,967.81 or whether this amount was
credited to a subsequent taxable year. The record is also
unclear as to when the 1985 return was actually filed, but on the
basis of the notice, we presume petitioner filed the return
sometime before June 1, 1987.
Petitioner also sent respondent a check dated February 8,
1995, in the amount of $10,000 (hereinafter 1995 payment) as
payment of taxes for the 1994 taxable year. Petitioner, however,
did not file a Federal income tax return for the 1994 taxable
year until May 14, 1997, at which time petitioner had a reported
tax liability of $32,490.86 and credits of $43,677.64 for that
taxable year. The credits for the 1994 taxable year include the
1995 payment. That payment is reflected in respondent’s literal
transcripts of petitioner’s tax accounts, which show a posting of
$10,000 on February 23, 1995.
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