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Petitioner's Taxes
Petitioner prepared and timely filed his Forms 1040 for 1989
(1989 original return) and 1990 (1990 return). Prior to April
15, 1990, petitioner prepared and filed a Form 1040X, Amended
U.S. Individual Income Tax Return, for 1989 (1989 amended
return).
Petitioner prepared the Forms W-2 that he attached to his
1989 original return, 1989 amended return, and 1990 return. The
Forms W-2 listed the following amounts as Federal Income tax
withheld:
Year Employer Federal Income Tax Withheld
1989 Law Offices of
Jerry Sadler, P.C. $39,500
1989 Jerry Sadler,
Attorney at Law, P.C. 13,720
1989 Sixty Eleven
Kirby Corp. 16,380
1990 J.S., P.C. doing
business as Jerry
Sadler, Attorney at
Law, P.C. 26,000
During the years in issue, petitioner's corporations did not
deposit with the Internal Revenue Service (IRS) any Federal
income taxes on the wages earned by petitioner. Petitioner
solely was responsible for making these deposits.
On his 1989 original return, petitioner (1) reported a
$22,056.50 tax liability and $39,500.00 of Federal income tax
withheld and (2) claimed a $17,443.50 refund. The IRS assessed
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