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As such, I am a “Nonresident Alien” {as such ‘word of
art’ is defined in IRC Sec. 7701(b)(1)(B)} under United
States Tax Laws [Title 26 United States Code and the
Internal Revenue Code][.]
26 CFR Sec 31.3401(a)(6)-1(b) “Remuneration paid to a
nonresident alien individual...is exempted from wages
and hence is not subject to withholding.”
Petitioners issued to Susan Thomas Barmes and to Jennifer
Burgess16 Form W-2, Wage and Tax Statement (Form W-2), for the
respective wages that they earned for the period January 1, 1995,
through October 12, 1995. As of October 23, 2000, the date of
the trial in this case, petitioners, Sandbar Wholesale Trust, and
Sandbar Real Estate Trust had not issued to the business employ-
ees Forms W-2 or Forms 1099-MISC, Miscellaneous Income (or any
other type of Form 1099), for any periods after 1995.
Petitioners’ Real Properties
At all relevant times until at least October 12, 1995,
petitioners owned the two parcels of real property on which the
business locations were situated. At those times, petitioners
also owned approximately 17.73 acres of land located at 6393 E.
Overhead Road, Fritchton, Indiana (the Fritchton property), which
was approximately 6.5 miles from the business locations. Peti-
tioners’ personal residence and an old farmhouse (old farmhouse)
were situated on the Fritchton property. In 1994, petitioners
remodeled the old farmhouse and furnished it as an office.
16During the year at issue, Susan Thomas Barmes and Jennifer
Burgess were petitioners’ daughters-in-law.
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