Harold Wilson - Page 2

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          a Claim Upon Which Relief Can be Granted.  As explained in detail           
          below, we shall grant respondent’s motion.1                                 
               Petitioner has been incarcerated in the Nebraska State                 
          prison system since 1986.  During the taxable year 1999,                    
          petitioner was employed by TEK Industries (TEK) as a diemaker and           
          was paid a minimum wage of $5.50 per hour.  The State of Nebraska           
          charged petitioner a maintenance fee of $1.50 for each hour that            
          he worked.  In addition, 5 percent of petitioner’s pay was                  
          remitted to the Nebraska Victim’s Compensation Fund.                        
               Petitioner filed a Federal income tax return for 1999 on               
          which he reported wage income of $2,699 and zero tax due.                   
          Petitioner reported that he was eligible for an earned income               
          credit of $335, and he claimed an overpayment in that amount.               
               A refund check in the amount of $335 was issued to                     
          petitioner.  However, State prison officials, in cooperation with           
          the Internal Revenue Service (IRS), intercepted the check and               
          returned it to the IRS.  Thereafter, a credit was posted to                 
          petitioner’s account in the amount of $335, and a freeze was                
          placed on petitioner’s account to prevent any further activity.             
               On October 20, 2000, respondent issued a notice of                     
          deficiency to petitioner determining a deficiency in his Federal            

               1  Unless otherwise indicated, section references are to               
          sections of the Internal Revenue Code, as amended.  Rule                    
          references are to the Tax Court Rules of Practice and Procedure.            

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