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$3,937.
On July 16, 1999, petitioner signed Form 1040, U.S. Individ-
ual Income Tax Return, for 1996 (petitioner’s 1996 return), which
respondent received on July 19, 1999. In petitioner’s 1996
return, petitioner reported both “total income” and “adjusted
gross income” of $77,720, claimed a personal exemption of $2,550
and itemized deductions of $33,208, reported taxable income of
$41,962, and calculated the tax before credits on that taxable
income to be $8,633 and the overpayment after claimed prepayment
credits (i.e., estimated tax payments) of $30,750 to be $22,116,
which she claimed as a refund.
On July 22, 1999, petitioner filed a petition with the
Court. In the petition, petitioner alleged, inter alia, that
respondent’s determinations in the notice that appear in respon-
dent’s substitute for return for petitioner’s tax year 1996 are
erroneous (except for the amount of her prepayment credits) and
that for 1996, after taking into account prepayment credits of
$30,480, she has an overpayment of $21,915, which should be
refunded to her.
On August 4, 1999, petitioner signed Form 1040X, Amended
U.S. Individual Income Tax Return, for 1996 (petitioner’s amended
1996 return), which she submitted to respondent. In petitioner’s
amended 1996 return, petitioner made minor changes to peti-
tioner’s 1996 return, reporting “total income” and “adjusted
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