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FINDINGS OF FACT
Petitioner resided in Tampa, Florida, at the time he filed
his petition. Petitioner was married and had no dependent
children during the years in issue.
Petitioner was employed by the U.S. Postal Service. During
the years 1994, 1995, and 1996, petitioner received wage income
from the U.S. Postal Service in the amounts of $34,490, $35,261,
and $35,428, respectively. Petitioner received Forms W-2, Wage
and Tax Statement, from the U.S. Postal Service reflecting these
wages. Petitioner also received pension income from the Defense
Finance and Accounting Service for the years 1994, 1995, and 1996
in the amounts of $6,258, $6,420, and $6,591, respectively.
Petitioner provided the U.S. Postal Service with Forms W-4,
Employee’s Withholding Allowance Certificate, dated February 15,
1994, and April 7, 1993; he claimed 15 withholding allowances on
each form. The U.S. Postal Service withheld Federal income taxes
from petitioner’s wages in the amounts of $183.95, $7.84, and
$112 for the years 1994, 1995, and 1996, respectively.
Petitioner made no estimated tax payments for the years in issue.
Petitioner sent Forms 1040, U.S. Individual Income Tax
Return, to respondent for the years in issue. The Forms 1040
were received by the Internal Revenue Service on December 17,
1997. On those Forms 1040, petitioner reported no income.
Respondent did not accept the above-referenced Forms 1040 as tax
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