- 6 -
and a State return for any taxable year after 1987 for which Mr.
Beatty had failed to file such returns.
In November 2001, Mr. Beatty’s accountant, Eric Vinson,
prepared a Federal return for petitioner and Mr. Beatty with
respect to each of their taxable years 1988 through 1997 and
2000, each of which petitioner and Mr. Beatty signed. Those
returns, which respondent received on the dates indicated, showed
the following tax owed:
Date Received
Taxable Year by Respondent Tax Owed
1988 11/7/01 $12,849
1989 11/7/01 13,644
1990 11/7/01 14,255
1991 11/7/01 14,823
1992 11/7/01 15,088
1993 11/7/01 15,533
1994 11/7/01 15,902
1995 11/7/01 20,726
1996 11/7/01 30,440
1997 11/26/01 41,174
2000 10/18/01 14,399
(For convenience, we shall refer collectively to the Federal
returns that petitioner and Mr. Beatty filed jointly for the
taxable years 1988 through 1997 and 2000 as the joint returns for
the years at issue.)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007