Robinette v. Comm'r
United States Tax Court
On Oct. 31, 1995, P and R entered into an offer-in-compromise. The terms of the offer-in-compromise required P to, among other things, timely file his 1995 through 1999 tax returns. On the morning of Oct. 15, 1999, the day P's 1998 return was due, P's accountant (A) prepared P's return. That afternoon, A drove to P's office to obtain P's signature on P's return. A returned to his office.
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On Oct. 31, 1995, P and R entered into an offer-in-compromise. The terms of the offer-in-compromise required P to, among other things, timely file his 1995 through 1999 tax returns. On the morning of Oct. 15, 1999, the day P's 1998 return was due, P's accountant (A) prepared P's return. That afternoon, A drove to P's office to obtain P's signature on P's return. A returned to his office. Thereafter, A affixed postage to the envelope containing P's return using a private postage meter. A deposited the envelope containing P's return in a U.S. Postal Service mailbox in his office building. R's…
1Opinion of the Court
JAMES M. ROBINETTE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Robinette v. Comm'r
No. 12052-01L
United States Tax Court
123 T.C. 85; 2004 U.S. Tax Ct. LEXIS 30; 123 T.C. No. 5;
July 20, 2004, Filed
Respondent abused his discretion in determining to proceed with collection.
On Oct. 31, 1995, P and R entered into an offer-in-compromise. The terms of the offer-in-compromise required P to, among other things, timely file his 1995 through 1999 tax returns. On the morning of Oct. 15, 1999, the day P's 1998 return was due, P's accountant (A) prepared P's return. That afternoon, A drove to…
Also in this document: Dissent; Concurrence · Thornton; Concurrence · Haines; Concurrence · Wherry.
2Cases cited67 opinions
- Camp v. PittsSupreme Court of the United States · 1973
- Florida Power & Light Co. v. LorionSupreme Court of the United States · 1985
- Bowen v. MassachusettsSupreme Court of the United States · 1988
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- Clearfield Trust Co. v. United StatesSupreme Court of the United States · 1943
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