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subdivision review analyst in the City's Public Works Department,
receiving wages from the City as follows:
1990 $28,515
1991 $28,481
1992 $30,382
During the years under consideration, petitioner was married to
Betty A. Simmons (Mrs. Simmons). Mrs. Simmons was employed by CPC
Intermountain Hospital (the hospital) throughout 1990, 1991, and
1992, and received wages from the hospital as follows:
1990 $ 9,330
1991 $13,081
1992 $13,911
Prior to 1990, petitioner and Mrs. Simmons had filed joint
income tax returns. By 1990, petitioner had become a tax protester
and adopted tactics designed to evade the payment of tax and harass
those whom he thought were interfering with his scheme. The first
thing petitioner did was to drop out of the commercial banking
system, and thereafter he dealt primarily in cash. Then he
attempted to stop withholding on his paychecks by filing false
Forms W-4. Specifically, on April 16, 1991, he filed a Form W-4
with the City claiming 30 allowances; prior thereto, he had claimed
5 allowances that resulted in withholding close to his actual tax
liability. Upon receipt of this Form W-4, the City notified the
Internal Revenue Service (IRS) in accordance with a regulatory
requirement. The IRS responded to the City's notification
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Last modified: May 25, 2011