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1989 in the amount of $1,708 from the Illinois Department of
Employment Security.
During 1990, petitioner received wages from Hackney's on
Lake, Inc. (Hackney's) and Esrock Corp. (Esrock) in the
respective amounts of $1,104 and $13,433. Hackney's withheld
Federal income tax in the amount of $16 from the wages it paid
petitioner that year and Esrock withheld $48. Petitioner also
received unemployment compensation during 1990 in the amount of
$6,972 from the Illinois Bureau of Employment Security. On
November 11, 1990, and November 6, 1990, petitioner completed two
Forms W-4 for 1989 and 1990, respectively. She claimed "exempt"
from withholding and signed both forms. However, the parties
have stipulated that petitioner "rescinded her signature", and
each of the forms bears the handwritten legend "signature
rescinded".
During 1991, petitioner received wages from Hackney's and
Ozinga Brothers, Inc. (Ozinga) in the respective amounts of
$3,094 and $14,280. Ozinga and Hackney's did not withhold
Federal income tax from the wages each paid petitioner that year.
Petitioner also received unemployment compensation during 1991 in
the amount of $4,084 from the Illinois Department of Employment
Security.
Petitioner did not file a Federal income tax return for any
of the taxable years 1986 through and including 1991. Substitute
returns were prepared by respondent in connection with the
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