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Maryland.2 During the year in issue, Sarah A. Bland-Barclay
(petitioner) and Francis Barclay (Mr. Barclay), were husband and
wife.
During 1996, Mr. Barclay was a welder for the General Motors
Corp. at its Truck & Bus Group assembly plant in Baltimore. Also
in 1996, petitioner began a career as a tax preparer at Jackson
Hewitt Tax Service after completing a 6- to 8-week tax training
program. In further pursuit of her career, petitioner enrolled
in a 2-year associate’s degree program at Essex Community
College, majoring in accounting. Petitioner has not completed
this program due to, in part, Mr. Barclay’s death in 1998.
Petitioner, in addition to her job as a tax preparer, had other
part-time employment.
Petitioner and Mr. Barclay timely filed their joint 1996
Federal income tax return electronically, which was prepared by
Barclay’s Tax Service, a business operated by petitioner. On
June 24, 1998, during their examination of their 1996 income tax
return, they submitted to respondent an amended 1996 Federal
income tax return, Form 1040X, Amended U.S. Individual Tax
Return, which had not been filed.
On their 1996 income tax return, petitioner and Mr. Barclay
reported $86,282 of wages from the following sources:
2 Francis Barclay died intestate in December 1998. Petitioner
Sarah A. Bland-Barclay was issued letters of administration by
the Orphans Court of Baltimore City.
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