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From time to time, it appears that petitioner and his spouse
filed untimely joint Federal income tax returns,2 which is what
occurred for 1998 and 1999. Petitioner’s 1998 return was
received by respondent on May 29, 2003, and “processed” on
June 30, 2003. Included in the envelope in which that return
was mailed was an $11,074 check, dated May 2003, payable to
respondent and drawn on one of petitioner’s checking accounts
(the 1998 check). The amount of the 1998 check represented the
amount of tax to be paid with petitioner’s 1998 return; interest,
penalties, or additions to tax were not included in the amount.
The 1998 check was dishonored for insufficient funds the first
time it was presented, but it was paid on June 6, 2003, when
presented for the second time. Although the 1998 check was at
first dishonored, the payment was credited as of the date
received against petitioner’s 1998 liability. As of June 2003,
after being given credit for the 1998 check, petitioner’s
outstanding 1998 liability, consisting of interest and additions
to tax, approximated $10,000.
2 For convenience, Federal income tax returns for years
relevant here will be identified as petitioner’s returns,
regardless of whether a joint return was filed for that year.
Similarly, relevant Federal income tax liabilities will be
referred to as petitioner’s liabilities even though the liability
for a particular year might be joint and several with
petitioner’s spouse.
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Last modified: November 10, 2007