- 8 -
that year as Mr. Conner maliciously withheld petitioner’s Form W-
2, Wage and Tax Statement, for 1997 from her.
As to petitioner’s first argument, that the income in
question was already included on a joint return purportedly filed
on her behalf for 1997, Mr. Conner credibly explained to this
Court that it was never the intention of either party to file a
joint return for 1997, and that he did not include petitioner’s
wage income on his return.
With respect to petitioner’s second claim, that she could
not file for lack of the necessary information, Mr. Conner
testified that he neither received nor maliciously withheld
petitioner’s Form W-2 for her wages earned for 1997. We not only
find Mr. Conner’s testimony credible, but we note that because
petitioner’s employer in 1997 was her sister with whom she has a
close relationship, and for whom she still works as a dance
instructor, petitioner could presumably have asked for and
received a duplicate copy of her W-2.
Accordingly, and based on the foregoing reasons, we sustain
respondent’s determination that petitioner failed to file a
Federal income tax return for 1997, and that she did not report
wage income received in 1997 in the amount of $33,711 received in
that year.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: November 10, 2007