- 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 NextLast modified: November 10, 2007