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of the taxable years 1994 (1994 joint return)4 and 1995 (1995
joint return).5
At times that are not disclosed by the record, petitioner
prepared, without the aid of a paid return preparer, and filed
returns using married filing separate status for the taxable
years 1992, 1993, and 1996 through 2000, respectively. Sometime
between September 28, 2001, and April 18, 2002, petitioner
prepared, without the aid of a paid return preparer, a return
using head of household status for taxable year 2001 (2001
return), but did not sign or file that return.6
The 1994 joint return reported, inter alia, adjusted gross
income of $19,815, taxable income of $0, compensation of $19,788
that petitioner received from Questar, taxable interest income of
$2, and dividend income of $25.
The 1995 joint return reported, inter alia, adjusted gross
income of $355,340, taxable income of $315,704, compensation of
$22,691 that petitioner received from Questar, taxable interest
4Petitioner and Mr. Mellen applied for and received exten-
sions until Oct. 15, 1995, within which to file the 1994 joint
return.
5Petitioner and Mr. Mellen applied for and received exten-
sions until Oct. 15, 1996, within which to file the 1995 joint
return.
6In the 2001 return, petitioner claimed Schedule A itemized
deductions of $3,051 for State and local income taxes, $3,106 for
real estate tax, $150 for personal property tax, $691 for mort-
gage interest, $3,775 for gifts to charity, and $3,000 for
attorney and accounting fees.
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