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The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner resided in
Spanaway, Washington, at the time he filed his petition.
During the years 1992, 1993, 1994, and 1995, petitioner was
employed by United Airlines as a pilot. United Airlines paid
petitioner the following wages:
Year Wages
1992 $186,885.16
1993 195,700.03
1994 194,874.57
1995 174,289.54
Petitioner did not file timely Federal income tax returns
for the tax years 1992, 1993, 1994, and 1995. Petitioner
submitted unsigned Forms 1040, U.S. Individual Income Tax Return,
with attached Forms W-2, Wage and Tax Statement, to respondent.
The Forms 1040 each showed that they were received by
respondent’s Ogden Service Center on October 21, 1997. The
attached Forms W-2, from United Airlines, Inc., revealed wages
for each of the years in issue in the amounts stated above. The
Forms 1040 reported no income in the space provided. Attached to
the Forms 1040 were statements generally denying that petitioner
was a taxpayer and asserting that there was no statutory
authority upon which he could be taxed. The notice of deficiency
for the years in issue was mailed to petitioner on December 10,
1996.
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