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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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