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Payor Year Amount
Enrich International 1995 $2,461.21
1996 1,051.82
1997 868.58
Scottsdale Camelback Resort 1996 382.20
Kyrene School District 1997 427.71
Petitioner received other items of income during the years in
issue that were included in respondent’s determination based on
third-party records received by respondent. Petitioner failed to
file Federal income tax returns for 1995, 1996, 1997, and 1998.
Respondent has now conceded that the income that petitioner
received in 1996 as reflected on the notice of deficiency from
Scottsdale Camelback Resort should be reduced by $382 to the
amount shown in the above table.
The first numbered paragraph of the Amended Petition filed
August 16, 2000, alleged that “The Petitioner is a single man”.
Paragraph 5 b alleged the following error: “Error in failing to
account for deductions the Petition would be entitled to as a
person who is married filing jointly.” Paragraph 6 alleged:
6. The facts upon which the Petitioner relies, as the
basis for his case, are as follows:
a. The Petitioner did not receive any of the income
alleged in the Notices of Deficiency.
b. The Petitioner is married. Arizona Law
establishes a joint indivisible half interest in
all property and income owned and held in the
State of Arizona by the marital community. No
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Last modified: May 25, 2011