Richard M. Downing - Page 6

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          1996.2  In this correspondence, petitioner listed an address in             
          New Hampshire.                                                              
               In response, respondent sent a letter dated October 22,                
          2001, to petitioner’s New Hampshire address.  The letter was                
          addressed to petitioner and a former spouse, Ruby L. Downing, but           
          the heading and caption of the letter referenced only                       
          petitioner’s individual Social Security number.  In the letter,             
          respondent advised that the IRS had received “your” 1995 Federal            
          income tax return but that it was not signed.  The letter                   
          requested that an enclosed declaration be signed and returned to            
          respondent within 20 days so the 1995 return could be processed.            
               In a letter to the IRS, dated November 15, 2001, petitioner            
          responded from the New Hampshire address that he was not signing            
          the declaration because he and Ruby L. Downing were not married             
          in 1995 and did not file a return in 1995.  He stated that he had           
          previously supplied respondent a copy of “my 1995 return”.                  
          Summary Assessment of Petitioner’s 1995 Income Tax                          
               In the meantime, having received no response from petitioner           
          within the 20-day deadline stated in respondent’s October 22,               
          2001, letter, respondent had summarily assessed against                     
          petitioner the $77,017 tax reported on the copy of petitioner’s             

               2 Also included with petitioner’s Apr. 11, 2001, letter was            
          a copy of Notice CP-515M, Information About Your Return,                    
          completed and signed by petitioner under penalties of perjury.              
          On the Notice CP-515M, petitioner indicated that his filing                 
          status for 1995 was married filing jointly.                                 

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