- 3 -
At the time that the petition was filed, petitioner resided
in Boulder, Colorado.
For the taxable year 1998, petitioner received an extension
of time to file his Federal income tax return (return) by August
15, 1999. Petitioner did not file a return by that date.
On December 9, 2002, respondent prepared a substitute return
for petitioner’s 1998 taxable year after determining that
petitioner failed to file a return for 1998. In the spring of
2003, respondent’s Memphis Service Center contacted petitioner
requesting that he file a 1998 return.
In response, petitioner mailed to respondent a purported
copy of his 1998 return, bearing his and his wife’s signatures,
dated September 3, 1999. On July 10, 2003, respondent’s Memphis
Service Center received and filed this return as petitioner’s
1998 return. On the return, petitioner claimed a refund of $87,
but he did not receive a refund check, nor did he contact
respondent about such refund. On the top of the return,
petitioner handwrote, “DO NOT FILE - copy of previous return”.
Petitioner filed his individual Colorado State income tax
return for 1998 on July 2, 2003.
On August 1, 2003, respondent issued to petitioner a notice
of deficiency for 1998.4
4 Apparently, respondent issued the notice of deficiency
based on the substitute return although respondent’s Memphis
(continued...)
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