- 5 - PETITIONER: In December ‘87, my ex-wife went to the support enforcement office here in Iowa –- I was living in the State of Washington –- and she made the complaint to them that I had never paid her. And there was absolutely no truth to that. THE COURT: Okay. PETITIONER: But the support enforcement office is, to this day, using that same complaint, to take my Federal and State income taxes, and always have. THE COURT: Well, no, wait a minute, Mr. Taken. You’re saying the support enforcement office is taking your Federal income tax refunds? PETITIONER: In letters that I have received from them, they are claiming that they are taking them. But, when I come back and say, What have I paid for the year, there’s no record of it. Between ‘87 and ‘94, there is no record of them taking any of my wages, which they did do. They started in ‘89, they started garnishing my wages. But from ‘83 until December ‘87, when she [the ex-wife] filed this complaint, they won’t recognize the payments that I’ve made. And this is why they’re taking my income tax returns [sic]. According to petitioner, he claimed overpayments on his tax returns for 1987 through 1994 but never received a refund check. 2. Petitioner’s Strategy To Avoid Withholding In 1995, petitioner began writing “exempt” on Form W-4, Employee’s Withholding Allowance Certificate, which he filed with the Railroad. Using this stratagem, petitioner virtually eliminated withholding in 1995, significantly reduced withholding in 1996, and completely eliminated withholding in 1997. At trial, petitioner testified that he adopted this strategy “out of pure frustration” because no one would inform him regarding thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011