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time not specified in the record, petitioner wife had serious
medical conditions which prevented her from compiling that tax
data.
Petitioner suffered substantial personal injuries in an
automobile accident on December 13, 1996, which left him
permanently 20 percent disabled. During the 4 years after the
accident, petitioners struggled financially, were evicted from
two homes, and had one vehicle repossessed.
B. Petitioners’ Federal Income Tax Returns and Payments
Petitioners requested and received an extension of time to
October 15, 1992, to file their 1991 Federal income tax return.
Petitioners submitted $1,000 with that request. They later
reported a tax liability of $2,794 for 1991.
Petitioners did not request or receive extensions of time in
which to file their Federal income tax returns for 1992-94.
Petitioners requested and received an extension of time to
October 15, 1996, to file their 1995 return. Petitioners
submitted $435 with this request. They later reported a tax
liability of $544 for 1995.
Petitioners untimely filed their 1991-95 Federal income tax
returns on April 17, 1997. H & R Block prepared those returns.
On those returns, petitioners reported the following income tax
liabilities:
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