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summary judgment.
Background
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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Last modified: May 25, 2011