- 3 -
The return reflected a tax of $2,246, Federal income tax withheld
of $3,697, and an overpayment of $1,451.
Subsequently, in September 1994, petitioner filed a Form
1040X, Amended U.S. Individual Income Tax Return (1992 amended
return), to amend his previously filed 1992 return. On the 1992
amended return, petitioner decreased his total income to zero and
eliminated all his deductions, credits, and exemptions to reflect
a zero tax. Petitioner listed Federal income tax withheld of
$3,697, the overpayment shown on the original return of $1,451,
and claimed an additional refund of $2,246. Thus, with the
original and amended return, petitioner claimed a refund of the
entire 1992 withholdings. Petitioner signed the 1992 amended
return and stamped above his signature "Without Prejudice UCC 1-
207". In the explanation portion of the 1992 amended return,
petitioner stated that the Internal Revenue Code does not define
"U.S. Individual", and, since he could not determine whether he
was a "U.S. Individual", his original return was filed in error.
Based on the 1992 amended return, respondent abated $574 of
petitioner's tax liability for 1992. In the notice of deficiency
for 1992, respondent determined that this $574 abatement in tax
2(...continued)
(5) Prudential Ins. Co. of America, $8,522.64; and (6) Kyle
Linden Asphalt Maintenance, $274.75. Also attached to the return
was a Form W-2C, Statement of Corrected Income and Tax Amounts,
from Defense Finance and Accounting Service, Cleveland Center,
reporting wages of $9,903.61.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011