James Curtis Barrett - Page 5

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          1996, 1997, and 1998, respectively.  Forms 1099-R, Distributions            
          From Pensions, Annuities, Retirement or Profit-Sharing, IRAs,               
          Insurance Contracts, etc., issued to petitioner reflect the                 
          taxable portions of those gross distributions as $28,893.99,                
          $31,426.69, and $32,468.25, respectively.                                   
               On or about June 15, 1999, petitioner filed his Federal                
          income tax returns for the taxable years 1996, 1997, and 1998.2             
          There is no indication that petitioner received an extension to             
          file for any of those years.  Petitioner reported the                       
          distributions he received from the plan and the resulting tax               
          liability on his tax returns, but made no tax payments.                     
               Respondent sent petitioner a letter titled “Proposed                   
          Individual Income Tax Assessment” on September 15, 1998.  This              
          letter states that petitioner failed to file a return for the               
          taxable year 1996 and includes respondent’s calculation of his              
          income tax liability.  Respondent also claims he issued a notice            
          of deficiency to petitioner for the taxable year 1996 on May 13,            
          1999.3  Petitioner denies receiving any such notice.                        

               2  Petitioner initially failed to sign all three tax returns           
          but later ratified them by means of a declaration signed on July            
          22, 1999.                                                                   
               3  The Sept. 15, 1998, letter and the notice of deficiency             
          appear to contradict other documents in the record.  For example,           
          respondent assessed $2,299 for the taxable year 1996; however,              
          the Sept. 15, 1998, letter and the notice of deficiency each                
          shows a tax liability of $6,654, excluding additions to tax.                
          Furthermore, while the Sept. 15, 1998, letter shows prepayment              

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