- 9 - Petitioner’s account of the situation is plausible, and her testimony was reasonable. Petitioner notified respondent when she did not received her refund check; she notified respondent again when her apartment manager had located the check; and she sought respondent’s permission to cash it. Petitioner was not expecting to receive a replacement check and did not provide respondent with her updated address when she moved. It took petitioner’s apartment manager nearly 4 months to notify her that her refund check had arrived, and it is reasonable to believe that the replacement check might not have reached her once she moved out of the apartment complex. At trial, respondent continued to rely solely upon the conclusion that two very simple printed signatures were both made by petitioner. As previously explained, petitioner provided more detailed and more persuasive evidence concerning the circumstances in question. Accordingly, we hold that petitioner did not cash the replacement check. Thus there is an overpayment of $3,810 due petitioner for the taxable year 1998. Reviewed and adopted as the report of the Small Tax Case Division. To reflect the foregoing, Decision will be entered for petitioner.Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011