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Background
A. Petitioner’s Form 1040 for 1997
On or about August 25, 1998, Curtis B. Keene (petitioner)
and his wife Fanny Keene2 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
“parts representative”, and his wife listed her occupation as
“assembler”.
Petitioner entered zeros on applicable lines of the income
portion of his 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 in the amount of $2,342.02,
which was equal to the amount of Federal income tax that had been
withheld from wages.
Petitioner attached to his Form 1040 three Forms W-2, Wage
and Tax Statement, disclosing the payment of wages to him and his
wife during 1997. The first Form W-2 was from APCO Equipment
Corp. of Las Vegas, Nevada; it disclosed the payment of wages to
petitioner in the amount of $24,464.61 and the withholding of
Federal income tax in the amount of $854.35. The second Form W-2
2 Fanny Keene did not file with the Court a petition for
lien or levy action. See infra G. Accordingly, she is not a
party to the present proceeding.
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Last modified: May 25, 2011