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delay of at least 10 months, and probably more, between the time
petitioner received reasonable notice of the mistake (and a
refund) and the time that he made payment to respondent. In his
testimony, the closest petitioner came to addressing this
discrepancy was as follows:
When I picked up the error that had happened, I came
back [to the United States]; I brought the check back
from Tobago, deposited it in the bank, and in less than
two weeks I paid the Internal Revenue Service. But I
didn't know it was in my post office box in Tobago.
I'd never -- I didn't receive anything in that time
from the Missouri Department of Revenue saying what had
happened. [Emphasis added.]
As it is undisputed that the State of Missouri refunded the
misdirected payment to petitioner in 2001, we conclude from
petitioner's testimony that the refund check from the State of
Missouri sat undiscovered in his post office box in Tobago for
most of 2002. Petitioner established a Tobago post office box as
his address for tax purposes and apparently did not check that
box for extended periods, resulting in his failure to learn of
the misdirected estimated tax payment until several months after
reasonable notice thereof was sent to him. In considering the
5(...continued)
262 (2002). We accordingly conclude that petitioner did not
remit the misdirected $32,157 to respondent until early November
2002.
Even if it were assumed that petitioner made the payment
sometime in May 2002, our conclusion regarding his failure to
exercise ordinary business care and prudence would not change, as
it would still be the case that the State of Missouri's refund,
made "in 2001", languished in petitioner's Tobago post office box
for several months.
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