- 2 - wages are income to them and whether they are entitled to a deduction or credit for the “marriage penalty”. FINDINGS OF FACT2 Petitioners resided in Oceanside, California, at the time their petition was filed. Neither petitioner has specialized knowledge of the law or taxation matters. Both petitioners were educated through the 12th grade. Petitioners were married in 1990, and from that time forward began filing joint Federal income tax returns. They noticed that their marital status resulted in the payment of more Federal income tax, collectively, than they had experienced when they were single and filed separately. This paradoxical situation upset petitioners, and they set out to understand the taxing statutes. They attended several lectures for which they had to pay fees, and they studied the Internal Revenue Code and related materials. Some of the lecturers were former Internal Revenue Service employees, and petitioners believed the other lecturers to be expert or knowledgeable in the field of taxation. Petitioners reached the conclusion that they were entitled to a rebate of the extra tax they paid due to being married and that their wages are not taxable. Petitioners’ 1995 joint Federal income tax return was in all pertinent respects complete in that it advised respondent of the information necessary to 2 The parties’ stipulation of facts and the information in the attached exhibits are incorporated by this reference.Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011