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B. Petitioner's Employment
Petitioner worked for Sandia Oil Co. (Sandia) and Show Low
Gemstones, Inc. (Show Low) in 1992. During that year, petitioner
received wages from those companies in the amounts of $5,735 and
$13,518, respectively, for a total of $19,253. No Federal income
tax was withheld from petitioner's wages by Sandia; Federal
income tax in the amount of $20 was withheld from petitioner's
wages by Show Low.
Petitioner provided the sole support for herself and her
family in 1992.
C. Petitioner's Form 1040A
On April 23, 1993, respondent received a Form 1040A (U.S.
Individual Income Tax Return) that purported to be an income tax
return for 1992 (the Form 1040A). Although the Form 1040A was
signed by petitioner, it was prepared by (or at the direction of)
Mr. Mischel.
The Form 1040A disclosed petitioner's filing status as
"head-of-household", claimed the standard deduction in the amount
appropriate for that filing status, and listed Andre, Daphne, and
Melody as dependents. The Form 1040A also included the following
numerical entries:
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