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Due Process
Since an “income tax” based solely on wages earned is
voluntary no further issues should be, or even need to
be raised. * * *
* * * * * * *
Sincerely,
/s/ Curtis B. Keene /s/ Fanny Keene
B. Petitioner’s Form 1040 for 1998
On or about August 18, 1999, petitioner and his wife Fanny
Keene submitted to respondent a joint Form 1040, U.S. Individual
Income Tax Return, for the taxable year 1998. On the Form 1040,
petitioner listed his occupation as “parts salesman”, and his
wife listed her occupation as “assembler”.
Petitioner entered zeros on every line of the income portion
of his Form 1040, specifically including line 7 for wages, line
22 for total income, lines 33 and 34 for adjusted gross income,
and line 39 for taxable income. Petitioner also entered zeros on
line 40 for tax and on line 56 for total tax. Petitioner did not
claim any Federal income tax withheld from wages; accordingly, no
refund was claimed.3
Petitioner did not attach to his Form 1040 any Forms W-2,
Wage and Tax Statement. However, he did attach the same three-
page typewritten statement that he attached to his Form 1040 for
3 The notice of deficiency for 1998 (see infra C) indicates
that $124 was withheld from wages. See infra note 4.
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