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of law. Accordingly, we shall grant respondent’s motion for
summary judgment.
Background
A. Petitioners’ Tax Returns
1. Taxable Years 1993 and 1994
Petitioner Gene Newman (petitioner) failed to file Federal
income tax returns for the taxable years 1993 and 1994. The
record shows that respondent prepared substitutes for returns for
petitioner for the taxable years 1993 and 1994. See sec.
6020(b).
2. Taxable Years 1995, 1996, and 1997
On or about April 15, 1996, April 15, 1997, and April 15,
1998, petitioners Gene and Ciao Newman (petitioners) submitted to
respondent a joint Form 1040, U.S. Individual Income Tax Return,
for each of the taxable years 1995, 1996, and 1997, respectively.
On petitioners’ Form 1040 for 1996, which form is representative
of petitioners’ Forms 1040 for all 3 taxable years, petitioners
entered zeros on applicable lines of the income portion of the
Form 1040, specifically including line 7 for wages, line 9 for
dividends, line 22 for total income, and lines 31 and 32 for
adjusted gross income. Petitioners also entered a zero on line
38 for tax and a zero on line 51 for total tax. Petitioners then
claimed a refund equal to the amount of Federal income tax that
had been withheld from their wages.
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