Fred A. Windover - Page 4




                                        - 3 -                                         
              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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