- 3 - references are to the Tax Court Rules of Practice and Procedure. Dollar amounts are rounded to the nearest dollar. FINDINGS OF FACT Petitioner resided in Chicago, Illinois, when he petitioned the Court. Petitioner did not file Federal income tax returns for any of the taxable years 1986 through 1995. During these years petitioner earned the bulk of his income by working as a computer programmer/consultant for various companies and hospitals. Petitioner also had small amounts of interest and capital gain income in 1987. Petitioner made no estimated tax payments to the Internal Revenue Service with respect to any of the years in issue. However, petitioner had the following amounts withheld from his wages: Year Withholding 1987 $1,986 1993 1,295 1994 5,283 1995 5,413 Petitioner is homosexual. In 1989, petitioner began a relationship with another man whom petitioner describes as his roommate and partner. From 1989 through 1995 petitioner and his partner resided together and shared assets and income. Petitioner was not married (to his partner or anyone else) as of December 31 for any of the taxable years 1986 through 1995. In the notice of deficiency mailed to petitioner, respondentPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011