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Background
A. Petitioner’s Form 1040 for 1997
On or about September 10, 1998, Michael Schaper (petitioner)
and his wife, Roberta Schaper, submitted to respondent a Form
1040, U.S. Individual Income Tax Return, for the taxable year
1997. On the Form 1040, the Schapers listed their filing status
as “Married filing joint return”.
The Schapers entered zeros on applicable lines of the income
portion of their Form 1040, specifically including line 7 for
wages, line 22 for total income, and lines 32 and 33 for adjusted
gross income. The Schapers also entered a zero on line 53 for
total tax. The Schapers claimed an overpayment in the amount of
$2,065 related to Federal income tax withholding. The Schapers
attached to their Form 1040 a Form W-2, Wage and Tax Statement,
issued to petitioner by Viking Freight, Inc., disclosing that
petitioner was paid wages in the amount of $46,359.33 and that
Federal income tax in the amount of $2,065.46 was withheld.
B. Respondent’s Deficiency Notice and Petitioner’s Response
On March 3, 2000, respondent issued a joint notice of
deficiency to the Schapers. In the notice, respondent determined
a deficiency in the amount of $4,736 in the Schapers’ Federal
income tax for 1997, an addition to tax under section 6651(a)(1)
in the amount of $667.75, and an accuracy-related penalty under
section 6662(a) for negligence or disregard of rules or
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Last modified: May 25, 2011