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Issue (7): Petitioner's Claim for Overpayment
Based on the foregoing calculation, and recalling that $20
was withheld from petitioner's wages by Show Low, we hold that
petitioner overpaid her tax by $20.4
We reject petitioner's claim for an overpayment in an amount
greater than the amount of her withholding. The full $352,100.75
claim made in the Form 1040A is whimsical, if not capricious.
Negative gross income is not a concept that the Federal tax law
recognizes, and the amounts claimed by petitioner as "tax
withheld", "estimated tax payment", and "tax informant fee" are
simply not payments of tax that could give rise to an
overpayment.
Issue (8): Penalty Under Section 6673
Respondent has not moved for the imposition of a penalty
under section 6673. Nevertheless, we think it appropriate to
consider the matter. See Schramm v. Commissioner, T.C. Memo.
1991-523, affd. without published opinion 988 F.2d 121 (9th Cir.
1993).
As relevant herein, section 6673(a)(1) authorizes the Tax
Court to require a taxpayer to pay to the United States a penalty
not in excess of $25,000 whenever it appears that proceedings
have been instituted or maintained by the taxpayer primarily for
4 Whether or not the Form 1040 constitutes a valid
return, an issue we do not and need not reach, we think that it
constitutes a valid claim for refund. Cf. Commissioner v. Lundy,
516 U.S. 116 S.Ct. 647 (1996).
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