Harvey Doyne Perry, Jr. - Page 3

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          summary judgment.                                                           
               A.  Petitioner’s Form 1040 for 1997                                    
               On or about April 15, 1998, Harvey Doyne Perry, Jr.                    
          (petitioner), and his wife DeAnna H. Perry2 submitted to                    
          respondent a joint Form 1040, U.S. Individual Income Tax Return,            
          for the taxable year 1997.  On the Form 1040, petitioner listed             
          his occupation as “R.N.”.                                                   
               Petitioner entered zeros on applicable lines of the income             
          portion of the Form 1040, specifically including line 7 for                 
          wages, line 22 for total income, lines 32 and 33 for adjusted               
          gross income, and line 38 for taxable income.  Petitioner made no           
          entry on line 39 for tax, but he did enter a zero on line 53 for            
          total tax.  Petitioner then claimed a refund in the amount of               
          $10,523.92, which was equal to the amount of Federal income tax             
          that had been withheld from his wages.                                      
               Petitioner attached to his Form 1040 four Forms W-2, Wage              
          and Tax Statement, disclosing the payment of wages to him during            
          the taxable year in issue.  The first Form W-2 was from AAA Home            
          Health Care of Las Vegas, Nevada; it disclosed the payment of               
          wages to petitioner in the amount of $59,318 and the withholding            
          of Federal income tax in the amount of $9,275.40.  The second               

               2  DeAnna H. Perry did not file with the Court a petition              
          for lien or levy action.  See infra “F”.  Accordingly, she is not           
          a party to the present proceeding.                                          

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