- 2 - 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.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011