TAX COURT OPINION

Case: Robert Bloomfield
Docket Number: 1676-07S
Judge: Colvin
Opinion Type: bench
Filed: 07/14/2008
Pages: 3

UNITED STATES TAX COUR T WASHINGTON , DC 20217 ADM . RECORDED ROBERT BLOOMFIELD , Petitione r V . Docket No . 1676-07S . COMMISSIONER OF INTERNAL REVENUE, ) Respondent O R D E R Pursuant to Rule 152(b), Tax Court Rules of Practice an d Procedure, it i s ORDERED that the Clerk of the Court to petitioner and to respondent a copy o transcript of the trial in the above cas Halpern at Anchorage, Alaska, on June 9, oral findings of fact and opinion render trial . shall transmit herewith the pages of the before Judge James S . 2008, containing his ~d at the conclusion o f An appropriate decision will be entered in accordance with the oral findings of fact and opinion . (Signed) James S. Halpern Judg e Dated : Washington, D .C . July 14, 2008 SERVED JUL 16 2008 ORIGINAL 3 1 Bench Opinion by Judge James S . Halpern June 12, 2008 2 Robert Bloomfield v . Commissioner Docket No . 1676-07S 3 THE COURT : The Court hap decided to render ora l 4 findings of fact and opinion in this case and the following 5 represents the Court's oral findings of fact and opinion . 6 The oral findings of fact and opinion shall not be relied 7 upon as precedent in any other case . 8 9 This bench opinion is made pursuant to the authority granted by section 7459(1) of the Internal Revenu e 10 Code of 1986, as amended, and Rule '152 of the Tax Court 11 Rules of Practice and Procedure . 12 Unless otherwise indicated, all section references 13 are to the Internal Revenue Code of 1986, as amended, and 14 all Rule references are to the Tax Court Rules of Practice 15 and Procedure . 16 Certain facts have been stipulated . Th e 17 stipulation of facts filed by the parties, with attached 18 exhibits, is incorporated herein by this reference . 19 By notice of deficiency issued on November 6, 20 2006, respondent determined a deficiency in petitioner' s 21 2002 Federal income tax liability of $27,416, and additions 22 to tax under section 6651(a)(1) of $2,424 .38, under sectio n 23 6651(a)(2) of $2,208 .88, and under section 6654(a) of 24 $298 .28 . 25 Respondent has conceded the deficiency an d Heritage Reporting Corporation (202) 628-4888 4 1 additions to tax, and the only issue remaining is whether 2 petitioner is entitled to a refund for 2002 . That depend s 3 on whether petitioner made a timely claim for refund . 4 Petitioner claims that he filed his 2002 return on 5 April 17, 2006, showing an overpayment of tax for 2002 . On 6 that date, petitioner's wife prepared the return an d 7 obtained an envelope and postage from the VITA office in th e 8 Millennium Hotel . She deposited the envelope with the 9 return inside into some kind of receptacle for mailin g 10 maintained by VITA . Respondent has no record of receiving 11 the 2002 return, and petitioner has failed to show that the 12 2002 return was mailed to respondent or otherwise received 13 by him after having been deposited in the VITA box b y 14 petitioner . Without such evidence,. petitioner cannot show 15 that he made a timely claim for refund for 2002 . We shall 16 issue an appropriate order . ' 17 This concludes the Court's oral findings of fact 18 and opinion in this case . 19 (Whereupon, at 10 :17 a .m ., the bench opinion in 20 the above-entitled matter was concluded . ) 21 22 23 24 25 Heritage Reporting Corporation (202) 628-4888