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this time, via a written order, the Court denied respondent’s
first motion and advised petitioner of the provisions of section
6673.
On her 1997 tax return, petitioner reported zero wages, zero
interest, zero total income, zero adjusted gross income, zero
total tax, and claimed a $4,2902 refund based on Federal income
tax withholdings. Petitioner attached to her Form 1040 a three-
page letter reciting tax protester type arguments, a Form W-2,
Wage and Tax Statement, from Empire Hospital Service listing
$33,540 in wages, and a Form W-2 from Group Health Northwest
listing $4,312 in wages.3
In the answer, respondent denied the assignments of error
alleged by petitioner. Additionally, respondent affirmatively
alleged: (1) Petitioner disclosed on an attachment to her 1997
return, but did not report as income, wages of $33,540 from
Empire Hospital Service and $4,312 from Group Health Northwest;
(2) during 1997 petitioner received taxable income of $844 from
TIAA, $2,910 from CREF, $29 from United Health, and $7,532 from
Douglas GR; (3) petitioner’s correct taxable income for 1997 was
$41,234; and (4) the correct amount of the deficiency for 1997
was $8,339 instead of $7,149 (i.e., respondent increased the
2 For convenience, figures are rounded to the nearest
dollar.
3 The Form 1040 and Forms W-2 listed petitioner’s address
as 10801 E. Boone Ave., Spokane, WA 99206.
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