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Some of the facts have been stipulated, and they are so
found. The stipulation of facts and the attached exhibits are
incorporated by this reference. When she filed her petition,
petitioner resided in Plano, Texas.
Background
Petitioner filed a Federal income tax return for taxable
year 1998 on September 21, 2001. The return showed an
overpayment of $3,810, and petitioner requested a refund of that
amount. On or about October 22, 2001, respondent mailed to
petitioner a refund check for $3,810 dated October 19, 2001
(refund check).
When petitioner had not received her refund as promptly as
she anticipated, she contacted respondent to inquire about the
status of the refund. Upon learning that a refund check had been
mailed several weeks earlier, petitioner filed a lost or stolen
check claim and requested that a replacement check be issued.
On or about February 22, 2002, petitioner’s apartment
manager notified her that mail was being held for her. It was
her refund check.1 Petitioner called respondent and reported
that she had located her 1998 refund check. According to
1 At trial, petitioner testified that the refund check was
mailed to her correct street address but was delivered to her
apartment manager because the mailing address did not include her
apartment number. It is unclear why the apartment manager waited
nearly 4 months to notify petitioner that she had mail waiting
for her.
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Last modified: May 25, 2011