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
building.
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.
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