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from the State of Connecticut reflecting unemployment
compensation paid in the amount of $2,016.
Petitioner became employed by Mark Industries (Mark)
sometime in February 1993. Mark's records reflect that
petitioner was paid wages in 1993 in the amount of $40,125.02.
Petitioner was issued a Form W-2 by Mark in January 1994
reflecting wages paid in the amount of $40,125.02.
Petitioner did not file a Federal income tax return for
1993. Respondent prepared a substitute return reflecting the
unemployment compensation and the wage income. The notice of
deficiency determined that petitioner failed to file a 1993
Federal income tax return and determined a deficiency based on
the failure to report unemployment compensation and wage income.
The notice of deficiency also determined an addition to tax for
failure to file a return.
Petitioner argues that he decided not to file a return
because of alleged illegal and corrupt activity by State and
Federal officials. Petitioner further asserts that employees of
Mark were engaged in illegal activities including alteration of
records reflecting hours actually worked by petitioner and other
employees.
Respondent's determination in the notice of deficiency is
presumed correct, and the taxpayer has the burden of proving
error therein. Rule 142(a); Welch v. Helvering, 290 U.S. 111
(1933).
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Last modified: May 25, 2011