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settlement. Coats v. Commissioner, T.C. Memo. 1977-407, affd.
without published opinion 626 F.2d 865 (9th Cir. 1980). The
representations that were made by the city of San Francisco and
an IRS agent do not carry the weight of law. Respondent,
therefore, is sustained on this issue as the benefits petitioner
received were based on age and years of service.
The remaining issue is respondent’s determination of the
addition to tax under section 6651(a)(1). At trial, respondent
offered into evidence certification that there was no record of
filing of an income tax return by petitioner for the year at
issue. Petitioner argued otherwise and submitted to the Court a
copy of the return he claimed he filed for 1997. The Court need
not address whether a return was in fact filed. The copy of the
return petitioner offered into evidence for 1997 bears a
signature date of July 29, 2004. Under section 6072(a), calendar
year taxpayers, such as petitioner, are required to file their
income tax returns by April 15 following the close of the taxable
year. For the year 1997, in the absence of any extensions, the
return for that year should have been filed on or before April
15, 1998. The return claimed to have been filed by petitioner
bears the signature date of July 29, 2004, several years after
the return was due to be filed. Respondent, therefore, is
sustained on this issue, since the 1997 return, if filed, was not
timely.
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