Joseph Paul Freije - Page 4

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               Petitioner and his spouse (Mrs. Freije; collectively, the              
          Freijes) obtained an automatic 4-month extension (until August              
          15, 1996) to file their joint Federal income tax return for the             
          1995 taxable year (1995 return).2  The 1995 return, untimely                
          filed on November 18, 1996, reported tax due of $8,281.61 and was           
          accompanied by a payment of $3,005.47 which, when added to the              
          withholding credits listed of $5,276.14, satisfied the tax                  
          reported as due.  Nonetheless, the untimely filing and payment              
          triggered additions to tax for late filing and late payment, as             
          well as interest, totaling $838.27, which was assessed on                   
          December 23, 1996.                                                          
               On June 3, 1997, respondent received a $2,800 remittance               
          from the Freijes.  The record does not disclose whether this                
          remittance was designated for any purpose.  Respondent applied              
          $869.46 of this remittance to the foregoing assessment for 1995             
          (plus an additional assessment of interest) and refunded the                

               2 Our findings with respect to the Freijes' 1995 taxable               
          year are based in part on Ex. 21-R, a certified copy of a Form              
          4340, Certificate of Assessments, Payments, and Other Specified             
          Matters, covering the Freijes' individual income taxes for that             
          year.  At trial, we reserved ruling on the admissibility of the             
          exhibit, because of uncertainty concerning whether respondent's             
          counsel had identified and provided a copy of it to petitioner at           
          least 14 days before trial, as required by the Court's standing             
          pretrial order.  We allowed petitioner to make a submission after           
          trial with respect to the admissibility of Ex. 21-R.  On the                
          basis of petitioner's submission and the entire record in this              
          case, we conclude that petitioner has failed to show prejudice              
          from any failure to receive a copy of Ex. 21-R at least 14 days             
          before trial.  We accordingly hereby admit Ex. 21-R.                        

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