James M. Robinette - Page 1

                                   123 T.C. No. 5                                     

                               UNITED STATES TAX COURT                                

                          JAMES M. ROBINETTE, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12052-01L.              Filed July 20, 2004.                

                    On Oct. 31, 1995, P and R entered into an offer-                  
               in-compromise.  The terms of the offer-in-compromise                   
               required P to, among other things, timely file his 1995                
               through 1999 tax returns.  On the morning of Oct. 15,                  
               1999, the day P’s 1998 return was due, P’s accountant                  
               (A) prepared P’s return.  That afternoon, A drove to                   
               P’s office to obtain P’s signature on P’s return.  A                   
               returned to his office.  Thereafter, A affixed postage                 
               to the envelope containing P’s return using a private                  
               postage meter.  A deposited the envelope containing P’s                
               return in a U.S. Postal Service mailbox in his office                  
                    R’s records indicate that R received all of P’s                   
               returns except for P’s 1998 return.  R declared P’s                    
               offer-in-compromise in default.  After a hearing in                    
               which P raised the issue of compliance with the terms                  
               of the offer-in-compromise, R issued a notice of                       
               determination in which R determined to proceed with                    
               collection of the unpaid tax liabilities.                              

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011