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Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
In his petition filed on July 29, 1997, Mr. VanNoord
contested all of respondent's determinations. At the time the
petition was filed, he resided in Grand Rapids, Michigan. Mr.
VanNoord refused to stipulate any facts, appear at trial, or
submit a brief.
During the years in issue, Mr. VanNoord was employed by
Keebler Co. and earned wages of $67,452, $65,584, and $67,527 for
1993, 1994, and 1995, respectively. In 1995, he also received
$7,913 of rental income from the Michigan Department of
Management and Budget. On January 3, 1994, Mr. VanNoord filed
with Keebler Co. a Form W-4, Employee's Withholding Allowance
Certificate, on which he claimed eight exemptions. Later that
same year, he filed another Form W-4 on which he claimed that he
was exempt from Federal income tax withholding. Because he did
not file a new Form W-4 in 1995, Keebler Co. continued to exempt
him from withholding for that year. Mr. VanNoord failed to file
Federal income tax returns for 1993, 1994, and 1995, but he filed
timely returns for prior years.
Respondent determined that Mr. VanNoord: (1) Failed to
report wage income for 1993, 1994, and 1995 and rental income for
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Last modified: May 25, 2011