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of Authorities in Support of Respondent’s Cross-Motion for
Summary Judgment and Response to Petitioner’s Motion for Summary
Judgment. Respondent describes the facts so stated as being
undisputed, and it appears that petitioner agrees.2 For purposes
of disposing of the motions, we find the following facts to be
true.3
Residence
At the time the petition was filed, petitioner was an inmate
at the Federal Correctional Institution, Jesup, Georgia.
The $2 Million Remittance
Petitioner failed to file an income tax return for 1996,
although he requested (the request) and received an extension of
time, until August 15, 1997, to do so. No payment of tax
accompanied the request, and the request recites that no income
tax is owed for 1996. When, subsequently, petitioner made the $2
million remittance (on or about May 16, 1997), he indicated that
it was for his 1996 tax year, and respondent applied it to
petitioner’s account for 1996. The $2 million remittance was not
accompanied by a tax return. Petitioner made the $2 million
2 In Petitioner’s Response in Opposition to Respondent’s
Cross-Motion for Summary Judgment and Response to Petitioner’s
Motion for Summary Judgment, petitioner describes respondent’s
statement of facts as being merely incomplete: “Not all of the
undisputed facts are set forth in Respondent’s Memorandum of
authorities”.
3 All dollar amounts have been rounded to the nearest
dollar.
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