- 9 -
Petitioner and his wife attached to their Form 1040 a Form
W-2, Wage and Tax Statement, disclosing the payment of wages to
petitioner during 1997. The Form W-2 was from Palace Station
Hotel and Casino in Las Vegas, Nevada; it disclosed the payment
of wages to petitioner in the amount of $19,989.32 and the
withholding of Federal income tax in the amount of $731.22.
Petitioner and his wife also attached to their Form 1040 a
two-page typewritten statement that began, as follows:
I, Christopher Kiley, am submitting this as a part of
my 1997 income tax return, even though I know that no
section of the Internal Revenue Code:
The rest of the statement was essentially the same as the
statement attached to petitioner’s Form 1040X for 1995. See
supra A.
By letter dated May 21, 1999, respondent‘s Chief of the
Examination Branch in the Ogden, Utah Service Center advised
petitioner and his wife that “the information you sent”, i.e.,
their Form 1040 for 1997 (as well as their Form 1040 for 1998,
see infra C), “is frivolous and your position has no basis in
law.”
By letter dated June 19, 1999, petitioner replied to the
foregoing letter. Although petitioner’s letter was much
lengthier than his previously described letter dated January 7,
2000 (see supra A), the tenor of the two letters was the same.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011