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Petitioner's 2000 return was filed on July 18, 2001.
Petitioner did not obtain any extension for filing the return.
On the return, petitioner reported tax due of $119,849 plus an
estimated tax penalty of $253 and claimed estimated tax payments
of $96,471. (In fact, due to the misdirected June payment,
petitioner's estimated tax payments totaled $64,314.)
Accompanying the return was a payment of $23,631, of which amount
$23,378 was for income tax and $253 was for the self-assessed
estimated tax penalty.
On August 20, 2001, respondent assessed additions to tax for
2000 under sections 6651(a)(1)2 and (2), and 6654.
Sometime in 2001,3 the State of Missouri refunded to
petitioner the $32,157 it had received from him, plus interest of
$1,127.70.
On April 2, 2002, respondent issued to petitioner a Letter
1058, Final Notice of Intent to Levy and Notice of Your Right to
2 Respondent has since conceded the sec. 6651(a)(1)
addition. Pursuant to his accountant's instructions, petitioner
mailed his 2000 return in April 2001 to respondent's office in
St. Louis, Mo. However, in light of petitioner's foreign
residence, the return was required to be sent to respondent's
Philadelphia, Pa. Service Center. The return did not reach the
Philadelphia Service Center until July 2001. Given these
circumstances, respondent concluded that petitioner had
reasonable cause for the late filing and has treated the filing,
as well as the accompanying $23,631 payment, as timely. See sec.
6651(a)(1).
3 The parties have stipulated that the State of Missouri
made this refund to petitioner "in 2001", but the record does not
otherwise pinpoint the date.
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