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Background
A. Petitioner
Petitioner was retired and lived in Mississippi when he
filed the petition.
In 1998, petitioner received $217,331.44 in retirement
distributions and $920.09 in nonemployee compensation. In 1998,
Primerica Life Insurance Co. issued to petitioner three Forms
1099-MISC, Miscellaneous Income, which state that he received
$920.09 of taxable nonemployee compensation. Petitioner also
received five Forms 1099-R, Distribution From Pensions,
Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance
Contracts, etc., which state that he received in 1998 retirement
account distributions totaling $217,331.44, of which $214,756.96
is taxable.
B. Petitioner’s 1998 Income Tax Return
Petitioner submitted a Form 1040, Individual Income Tax
Return, for 1998 on which he reported zero income, $5,629 in
income tax withholding, and an overpayment for which he sought a
$5,629 refund. He attached to his Form 1040 a signed statement
consisting of two typewritten pages in which he made various
arguments denying his duty to file a return and defending his
return.
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Last modified: May 25, 2011