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his occupation as “cashier”, and petitioner’s wife listed her
occupation as “unemployed”.
Petitioner and his wife entered zeros on every line of the
income portion of the Form 1040, specifically including line 7
for wages and tips, line 22 for total income, lines 33 and 34 for
adjusted gross income, and line 39 for taxable income.
Petitioner and his wife also entered zeros on line 40 for tax and
on line 56 for total tax. Petitioner and his wife then claimed a
refund in the amount of $1,178.72, which was equal to the amount
of Federal income tax that had been withheld from petitioner’s
wages, as discussed in the following paragraph.
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 1998. 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 $18,823.15 and the
withholding of Federal income tax in the amount of $1,178.72.
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 1998 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 and Form
1040 for 1997. See supra A and B.
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