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							3689 South Court
							Palo Alto, Ca. 94306
							Fevruary 15, 1975

Dear Sirs:


	Enclosed are  my  personal income  tax returns  for the  year
1973.  Obviously  they are late.  According to the information I have
pieced together,  I did  not even  file a  request  for extension  in
filing time. 

	I  hope  you  will  consider the  following  explaination  in
assessing just what late filing penalties are due. 

	For  the years 1971 and  1972 my returns  were handled by the
accountant of  my father.   This accountant  is located  in New  York
City.  I was under the impression that he was handling my returns for
1973 also.  Only recently, on a trip to New York, did I find out that
indeed, the returns were not filed. 
	
	Please accept this late filing and accept my explaination. 

	Thank you.


					Sincerely yours,




					Victor Scheinman