- 4 -
petitioner for her tax year 1996 was a three-page document
entitled “PROPOSED INDIVIDUAL INCOME TAX ASSESSMENT” which was
dated January 4, 1999, and the first page of which contained the
heading “TAX CALCULATION SUMMARY”. Respondent had originally
prepared that document with respect to petitioner’s tax year 1996
in accordance with respondent’s automated substitute for return
procedures pursuant to respondent’s authority under section
6020(b)(1). (For convenience, we shall refer to the three-page
document included as part of the notice that respondent issued to
petitioner for 1996 as respondent’s substitute for return for
petitioner’s tax year 1996.)
In respondent’s substitute for return for petitioner’s tax
year 1996, respondent determined, inter alia, that for 1996
petitioner’s “total income” was $133,156, that there were no
adjustments to petitioner’s “total income”, and that, conse-
quently, petitioner’s “adjusted gross income” was equal to the
“total income” determined by respondent for that year (i.e.,
$133,156). Respondent further determined in respondent’s substi-
tute for return for petitioner’s tax year 1996 that petitioner is
entitled to one personal exemption of $2,193 and a standard
deduction, including a deduction for individuals age 65 or older,
of $5,000, that petitioner’s “taxable income” for 1996 equaled
$125,963, that the tax before credits on that taxable income is
$34,417, and that the tax after prepayment credits of $30,480 is
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011