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wages of petitioner Mary Ann Garbett in the amount of $3,471.94,
claimed a refund in the amount of the difference, or $805.94.2
As stated above, petitioners utilized Form 1040EZ to report
their tax liability and claim a refund for 1996. Form 1040EZ,
like Form 1040A (the so-called “short form”) and Form 1040 (the
so-called “long form”), asks the taxpayer whether he or she wants
to designate $3 of his or her income tax liability to go to a
fund that helps pay for Presidential election campaigns. See
secs. 6096, 9006(a);3 Buckley v. Valeo, 424 U.S. 1 (1976)
(upholding the constitutionality of the relevant statutes). The
taxpayer is then expected to check either “yes” or “no” in answer
to the question. In the case of a joint return, the form also
asks the taxpayer-spouse whether she or he wants $3 to go to such
fund, and the taxpayer-spouse separately checks “yes” or “no”.
On their Form 1040EZ for 1996, petitioners each checked “no” in
answer to the Presidential election campaign fund question.
2 At trial, petitioner William J. Garbett testified that
petitioners received a refund check from the Internal Revenue
Service in the amount of $805, which petitioners cashed.
3 All section references are to the Internal Revenue Code
of 1986, as amended, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
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Last modified: May 25, 2011