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Wednesday, March 26, 2003


Cynthia L. Edelen, f.k.a. Cynthia L. Kratz asserted a defense of statute of limitations to her deficiency notices, and this summary opinion results from a trial solely on that issue. She and her (ex)husband had a certified receipt showing when they mailed an envelope to the IRS. The ex-Kratz testified that they signed a stack of returns which they thought included the tax years at issue as well as two prior year. IRS records showed the two prior years� returns processed about a month after the certified mailing, but no record showing the years at issue. Tax Court noted the ex-Kratz had no record of paying the understatement on their copy of the return, but the best evidence was that the amount of postage shown on the certificate of mailing was not enough to mail four returns. Tax Court ruled for the IRS.

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