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with respect to the nondetermination year may proceed, but only
whether collection action may proceed in the determination year.
Having decided our jurisdiction to consider facts and issues
in 1995, we turn to consideration of petitioner's claim that his
1997 liability had been paid. In an effort to demonstrate that
respondent had not properly credited him with payments he made to
satisfy his 1997 liabilities, petitioner testified that he had
timely filed his 1995 return. If the 1995 return had been timely
filed, then the $3,005.47 payment submitted with that return,
when added to withholding credits, would have fully satisfied the
tax reported as due on the 1995 return, and no additions to tax
for late filing or late payment would have been owed. As a
consequence, it would not have been proper for respondent to
apply (as he did) a portion of the $2,800 payment received from
the Freijes on June 3, 1997, against any 1995 liability, as there
would have been none.
However, we have found that the 1995 return was untimely
filed on November 18, 1996. We based that finding on an
evaluation of the parties' respective evidence. Respondent
offered from his records a certified copy of a completed Form
1040, U.S. Individual Income Tax Return, for 1995 bearing the
Freijes' signatures, with a "received" stamp of November 18,
1996, and with a date of "11-16-96" entered next to the
signatures. The Form 4340 for 1995 likewise indicates a filing
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