- 4 - Form W-2 was also from AAA Home Health Care of Las Vegas, Nevada; it disclosed the payment of additional wages to petitioner in the amount of $19,949.44 and the withholding of no Federal income tax. The third Form W-2 was from Desert Springs Hospital of Las Vegas, Nevada; it disclosed the payment of wages to petitioner in the amount of $17,874 and the withholding of Federal income tax in the amount of $1,248.52. The fourth Form W-2 was from United Home Care, L.C. of Las Vegas, Nevada; it disclosed the payment of wages to petitioner in the amount of $14,039 and the withholding of no Federal income tax. Together, the four Forms W-2 disclosed the payment of wages to petitioner in the amount of $111,180.44 and the withholding of Federal income tax in the amount of $10,523.92. Petitioner also attached to his Form 1040 a two-page typewritten statement that stated, in part, as follows: I, Harvey Doyne Perry Jr. am submitting this as part of my 1997 income tax return Even though I know that no section of the Internal Revenue Code: 1) establishes an income tax “liability” * * * ; 2) provides that income taxes “have to be paid on the basis of a return” * * * ; 3) In addition to the above, I am filing even though the “Privacy Act Notice” as contained in a 1040 booklet clearly informs me that I am not required to file. It does so in at least two places. a) In one place, it states that I need only file a return for “any tax” I may be “liable” for. Since noPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011