Mark N. Wright and Erica Y. Wright - Page 6

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          an estate planning class at Nova Southeastern University for                
          which he was compensated.  Mr. Wright also received compensation            
          from Security Mutual Life Insurance Company in 1999 and 2000,               
          although it is unclear what services he performed.                          
               B. Filing of Federal Tax Returns                                       
                    1. Petitioners’ Joint Returns                                     
               Petitioners requested an extension of time to August 15,               
          2000, to file their joint 1999 Form 1040 Federal income tax                 
          return.  On their request for an extension, petitioners estimated           
          their tax liability to be zero and remitted no payment.                     
          Petitioners mailed their 1999 return on November 21, 2001, and              
          respondent received it on November 23, 2001.                                
               Petitioners requested an extension of time to August 15,               
          2001, to file their joint 2000 Form 1040 Federal income tax                 
          return, and subsequently requested a further extension to October           
          15, 2001.  On their first request for an extension, petitioners             
          left the line for the estimate of their tax liability blank and             
          remitted no payment.  Respondent approved petitioners’ second               
          request.  Respondent received petitioners’ 2000 return on                   
          December 3, 2001.                                                           
               Petitioners requested an extension of time to August 15,               
          2002, to file their joint 2001 Form 1040 Federal income tax                 

               5(...continued)                                                        
          client of Consultation & Mediation or a personal client of Mr.              
          Wright.                                                                     




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