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Respondent determined that petitioner is liable for a
deficiency in Federal income tax for the taxable year 1999 in the
amount of $12,410. Following respondent’s concession that
petitioner overpaid his 1999 tax by $5,783, the issue for
decision is whether the overpayment is time barred by section
6511(b)(2).
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and exhibits are incorporated
herein by this reference. At the time of filing the petition,
petitioner resided in Nashua, New Hampshire.
During 1999 petitioner was employed by Alpha Processor, Inc.
and received salary in the amount of $63,139. The salary was
subject to withholding in the amount of $15,127. Petitioner did
not file a Federal income tax return for 1999. By letter dated
December 1, 2003, respondent advised petitioner that respondent
had not received petitioner’s return and calculated a tax based
on information provided by third parties. On March 12, 2004,
respondent issued a notice of deficiency to petitioner
determining a deficiency for the taxable year 1999.1 A timely
petition was filed.
1 Respondent also issued a notice of deficiency dated Mar.
26, 2004. The notice is a duplicate of the Mar. 12, 2004,
notice. It appears that the notice was issued in error, and in
any event a timely petition was filed in response to the March 12
notice, and accordingly the March 26 notice is of no consequence.
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