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As explained in detail below, there is no genuine issue as
to any material fact, and a decision may be rendered as a matter
of law. Accordingly, we shall grant respondent’s motion for
summary judgment.
Background
A. Petitioner’s Form 1040A for 1997
On or about May 7, 1998, petitioner submitted to respondent
a Form 1040A, U.S. Individual Income Tax Return, for the taxable
year 1997. On the Form 1040A, petitioner listed his occupation
as “Computer Programmer”.
Petitioner entered zeros on applicable lines of the income
portion of the Form 1040A, specifically including line 7 for
wages, line 11b for taxable pensions, and line 16 for adjusted
gross income. Petitioner also entered zero on line 28 for total
tax. Petitioner then claimed a refund of $9,618 equal to the
amount of Federal income tax that had been withheld from his
wages.
Petitioner attached to the Form 1040A: (1) A Form W-2, Wage
and Tax Statement, disclosing that he was paid wages of
$50,560.85 by Harrah’s-Las Vegas, and had withholding of Federal
income tax of $9,618.03, during the taxable year 1997, and (2) a
Form 1099-R, Distributions From Pensions, Annuities, Retirement
or Profit-Sharing Plans, IRA’s, Insurance Contracts, etc.,
disclosing that he received a distribution of $13,000 from the
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