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Reported Taxes and Payments
Petitioner and Mr. Ordlock (the Ordlocks) filed joint
Federal income tax returns for the taxable years 1982, 1983, and
1984. On their returns they reported Federal income tax owed for
each year. Respondent made numerous assessments for penalties,
additional amounts of tax owed, and interest for the years in
issue. The information most relevant to the refund issue
presented includes the payments and credits applied to the
Ordlocks’ 1982, 1983, and 1984 taxable years, which were made
from “community property” assets as defined in Cal. Fam. Code
sec. 760 (West 2004), unless otherwise indicated. All of the
payments for the years in issue are shown in the appendix hereto.
The Ordlocks remained married at the time the payments on these
tax liabilities were made. Although the parties agree that one
payment was from separate property and the rest from community
property, no effort has been made at this stage of the litigation
to trace the actual sources of the payments listed in the
appendix.
A. 1982
The Form 4340, Certificate of Assessments, Payments, and
Other Specified Matters, for the Ordlocks’ 1982 taxable year does
not list their adjusted gross income or taxable income. However,
the Ordlocks’ 1982 tax return was filed on June 22, 1983, and
reported $23,569 of Federal income tax owed. From April 15,
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Last modified: May 25, 2011