- 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