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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.
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