DocketNumber: Docket Nos. 7611-74, 5720-75, 5773-75
Citation Numbers: 77 T.C. 324, 1981 U.S. Tax Ct. LEXIS 84
Judges: Goffe
Filed Date: 8/10/1981
Status: Precedential
Modified Date: 1/13/2023
*84
*325 SUPPLEMENTAL FINDINGS OF FACT AND OPINION
On April 21, 1981, we filed our
On July 27, 1981, respondent filed with this Court a motion to reconsider and revise our opinion of April 21, 1981. For the reasons stated below in the opinion portion, we accordingly find the following facts which supersede those found April 21, 1981, to the extent they are inconsistent therewith.
FINDINGS OF FACT
Dewey filed a Federal income tax return for his 1971 taxable year on or before April 10, 1972.
OPINION
In our prior opinion, at page 635, we pointed out that the copy of Dewey's return received in evidence bears no filing stamp and concluded that there was no evidence as to when the return was filed, in particular, there was no evidence that the return was not filed after July 30, 1972, when Dewey contracted viral encephalopathy and could very well have been incapable of forming fraudulent intent.
However, respondent points out in his motion*86 that it was the practice of the Internal Revenue Service in 1972, as set out in section 334-707.03(3)(1)2 of the Internal Revenue Manual (1972), to
The fourth and fifth digits of the second DLN, 47, indicate that the return was forwarded*87 to the Examination Division. The date of Saturday, June 17, 1972 (sixth, seventh, and eighth digits, 169), was assigned by the Service Center as a control date for the transfer to the Examination Division, although the transfer actually occurred some time during the following week.
This Court shall take judicial notice of a fact if requested to do so by a party and if supplied with the necessary information.
1. Cases of the following petitioners have been consolidated herewith: Margarette M. Wilson, docket No. 5720-75; and Dewey Wilson, docket No. 5773-75.↩