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Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
The issues for decision on the parties’ cross-motions for
summary judgment, relating solely to respondent’s 2005 NFTL, are
whether petitioners’ outstanding 1990 Federal income taxes were
discharged in a bankruptcy proceeding and, if not, whether the
period of limitations relating to the collection of petitioners’
outstanding 1990 Federal income taxes had expired at the time
petitioners requested their Appeals Office collection hearing.
Background
At the time the petition was filed, petitioners resided in
Arcadia, California.
With the late filing on October 18, 1991, of petitioners’
1990 joint Federal income tax return, which after extensions was
due to be filed with respondent on October 15, 1991, petitioners
did not pay most of the $63,499 taxes reported due thereon.1
1 Petitioners requested two extensions to file their 1990
joint Federal income tax return and submitted with their first
extension request a payment in the approximate amount of $5,000.
The parties have stipulated that respondent granted petitioners’
requested extensions and that petitioners’ 1990 Federal income
tax return, after extensions, was due to be filed on Oct. 15,
1991. Although sec. 7502 treats timely mailed tax returns
meeting certain requirements as timely filed, the parties have
stipulated that petitioners’ 1990 Federal income tax return was
late filed with respondent on Oct. 18, 1991.
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Last modified: March 27, 2008