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prior payments, including the $25,000 payment. Ernst & Young
also prepared a joint return for petitioner and Astrid Downing
(the 1995 joint return), which showed total joint tax of $75,647
for petitioner and Astrid Downing, with $6,087 owed after giving
effect to prior payments, including the $25,000 payment. At some
point, Ernst & Young also prepared a Form 1040X, Amended U.S.
Individual Income Tax Return, purporting to amend the “Single”
return that Astrid Downing had filed for 1995 and to claim filing
status of married filing joint return for Astrid Downing and
petitioner. The amounts of income, deductions, credits, taxes,
and payments shown on the Form 1040X are substantially identical
to those shown on the 1995 joint return previously described. On
line 16, the Form 1040X shows $8,728 as the “Amount of tax paid
with original return plus additional tax paid after it was
filed”. Petitioner contends that he and Astrid Downing executed
this Form 1040X and filed it sometime in October 1996.
Respondent’s records contain no indication that any 1995 joint
return for petitioner and Astrid Downing was ever filed or
processed. The record in this case includes no copy of any 1995
joint return that is signed by Astrid Downing.
On October 30, 1996, respondent received payment of $8,728,
which appears to be made up of the $6,087 tax liability shown on
the 1995 joint return plus $701 of interest and $1,940 in
repayment of Astrid Downing’s May 6, 1996, refund of this same
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