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Respondent determined a deficiency of $4,678 in petitioner’s
Federal income tax for the year 1998, a section 6651(a)(1)
addition to tax of $2,074.32, and a section 6654(a) addition to
tax of $212.32. At trial, respondent reduced the deficiency to
$1,381 and the additions to tax to $268 and $47, respectively.
Petitioner does not dispute the deficiency. The issues for
decision are whether the statute of limitations under section
6501 bars respondent from assessing petitioner’s 1998
liabilities, and, if respondent is not barred, whether petitioner
is liable for the additions to tax.
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and made part hereof.
Petitioner’s legal residence at the time the petition was filed
was Riverdale, Georgia.
Petitioner did not file his 1998 Federal tax return until
November 19, 2003. He had not previously requested an extension
of time to file, nor had he made any estimated payments toward
his 1998 tax liability. Respondent recorded the receipt of
petitioner’s 1998 Federal tax return on December 22, 2003;2
however, respondent had, on December 17, 2003, already issued a
notice of deficiency based on a substitute for return filed on
September 5, 2003, by respondent. The substitute for return
2The stipulation of facts states that petitioner filed his
1998 tax return on Nov. 19, 2003, and the tax return was entered
into the IRS database on Dec. 22, 2003.
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