William Wilson - Page 4




                                        - 4 -                                         
          wages, line 22 for total income, and line 33 for adjusted gross             
          income.  Petitioner also entered a zero on line 56 for total tax            
          and claimed a refund in the amount of $198.93 reflecting Federal            
          income tax withholding.                                                     
               B. Respondent’s Deficiency Notices and Petitioner’s Response           
               On February 5, 1999, respondent issued a notice of                     
          deficiency to petitioner.  In the notice, respondent determined a           
          deficiency in the amount of $1,924 in petitioner’s Federal income           
          tax for 1996 and an accuracy-related penalty under section                  
          6662(a) for negligence or disregard of rules or regulations in              
          the amount of $100.  The deficiency was based on respondent’s               
          determination that petitioner failed to report wage income (as              
          reported to respondent by third-party payors on Forms W-2, Wage             
          and Tax Statement).                                                         
               By letter dated April 3, 1999, petitioner wrote to the                 
          Director of respondent’s Service Center in Ogden, Utah,                     
          acknowledging receipt of the notice of deficiency dated February            
          5, 1999, but challenging the Director’s authority to issue such             
          notices.                                                                    
               On March 24, 2000, respondent issued a notice of deficiency            
          to petitioner.  In the notice, respondent determined a deficiency           
          in the amount of $2,441 in petitioner’s Federal income tax for              
          1998 and an accuracy-related penalty under section 6662(a) for              
          negligence or disregard of rules or regulations in the amount of            






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011