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return, with the signatures thereon dated February 10, 1996. The
Form 4340 for 1995 indicates that a 4-month extension was
granted. Yet petitioner offers no convincing explanation why, if
he filed a return for 1995 in January 1996 as he claims, he
sought a filing extension in February 1996. Given the
significant contradictory evidence, petitioner's self-serving
claim that he filed a return for 1995 in January 199616 is not
credible.
Because petitioner's 1995 return and accompanying payment
were untimely, respondent assessed additions to tax for late
filing and late payment for that year. As a consequence,
respondent was entitled to apply the June 2, 1997, payment
submitted by the Freijes, which it has not been shown was
designated for any year, in satisfaction of his 1995 liability.
See Rev. Rul. 73-305, 1973-2 C.B. 43. Therefore, respondent's
assessment of the additions to tax for late payment and failure
to pay estimated tax for 1997 was correct.
Respondent's Application of 1999 Remittances to 1997
Liabilities
On or about July 6, 1998, petitioner mailed a check for
$1,776 to respondent. This check was erroneously posted to the
16 Petitioner also claims that he filed a return for 1995 in
July 1996 and offered into evidence a purported copy of that
return, which respondent has no record of receiving. In light of
the greater weight of the evidence, discussed above, that he
filed the 1995 return in November 1996, we are likewise
unpersuaded that petitioner filed in July 1996.
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