- 3 - 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”.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011