- 8 -
for the four years before the Court--1986, 1987, 1988
and 1989--is attached hereto as Exhibits 4-D, 5-E, 6-F
and 7-G.
18. Each of the Forms 1040 contains the
petitioner Dorothy E. Wells' name and address. In the
box for social security number was written "Religious
Objection." On line 7 for wages, salaries, tips, etc.,
was written the word "Estimated."
19. The respondent determined that the Forms 1040
for 1986, 1987, 1988 and 1989 were not valid returns
and did not process them as valid returns.
20. The 1986 Form 1040 had no other
information on it or attached to it. In
regard to the 1987 Form 1040, line 7 also had
the figure $21,821.75, and attached to it
were two Forms 1099-MISC, one from the Creek
County Health Department showing non-employee
compensation of $825.00, and one from the
Cushing Medical Clinic, Inc., showing non-
employee compensation of $18,535.25. The
Form 1099-MISC from the Creek County Health
Department also had the words "Religious
Objection" in the box for the recipient's
identification number.
21. The Form 1040 for 1988 had the figure
$13,621.75 on line 7, but had no other attachments to
it or writing on it.
22. The Form 1040 for 1989 had no other writing
on it, but a Form W-2 was attached to it. That form
listed the employer as Summit Resources, 5147 S.
Harvard, #247, Tulsa, OK 74135. It listed the
employee as Dorothy E. Wells, P.O. Box 1258, Bristow,
OK 74010. It listed her wages as $15,000.00. The
boxes for federal income tax and social security tax
withheld were left blank.
23. The four identical letters included the
statement that "These returns should not be construed
to be a voluntary self assessment," and contained
additional language in which petitioner Dorothy E.
Wells denied that she had any federal income tax
liability for any of the four years.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011