- 3 - summary judgment. Background A. Petitioners’ Form 1040 for 1997 On or about April 15, 1998, petitioners David and Theresa Smeton (petitioners) submitted to respondent a Form 1040, U.S. Individual Income Tax Return, for the taxable year 1997. On their Form 1040, petitioners listed their filing status as “married filing joint return” and described their occupations as “tile setter” and “housewife”, respectively.2 Petitioners 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. Petitioners also entered a zero on line 53 for total tax. Petitioners then claimed a refund in the amount of $1,804, which amount was equal to the Federal income tax that had been withheld from their wages. Petitioners attached to their Form 1040 four Wage and Tax Statements, Forms W-2. The first Form W-2 was from Arizona Charlies, Inc. of Las Vegas, Nevada; it disclosed the payment of wages to petitioner Theresa Smeton in the amount of $18,160.03 and the withholding of Federal income tax in the amount of 2 Petitioners’ description of Theresa Smeton’s occupation as a housewife appears to be inconsistent with the Wage and Tax Statement, Form W-2, that was issued to her. This Wage and Tax Statement is described infra in the text.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011