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summary judgment.
Background
A. Petitioner’s Form 1040 for 1997
On or about April 29, 1998, Malcolm Crow (petitioner) and
his wife Carey Crow2 submitted to respondent a joint Form 1040,
U.S. Individual Income Tax Return, for the taxable year 1997. On
the Form 1040, petitioner listed his occupation as “estimator”.
Petitioner entered zeros on applicable lines of the income
portion of the Form 1040, specifically including line 7 for
wages, line 22 for total income, lines 32 and 33 for adjusted
gross income, and line 38 for taxable income. Petitioner also
entered zeros on line 39 for tax and on line 53 for total tax.
Petitioner then claimed a refund equal to the amount of Federal
income tax that had been withheld from wages.
Petitioner attached to the Form 1040 three Forms W-2, Wage
and Tax Statements, disclosing the payment of wages during the
taxable year in issue. The first Form W-2 was from Lynx
Construction of Henderson, Nevada; it disclosed the payment of
wages to petitioner in the amount of $27,666.30 and the
withholding of Federal income tax in the amount of $1,609. The
second Form W-2 was also from Lynx Construction of Henderson
Nevada; it disclosed the payment of wages to petitioner’s wife in
2 Carey Crow is not a party to the present proceeding,
having failed to file with the Court a petition for lien or levy
action. See infra “F”.
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