- 3 -
$3,723.41--the amount of Federal income tax withheld by her
employer. Petitioner attached the following to her 1997 return:
(1) A two-page statement containing frivolous arguments, and (2)
a Form W-2 from Valley Medical Center listing $72,173.66 in wages
paid to her.
On January 8, 1999, respondent sent petitioner separate
statutory notices of deficiency for 1996 and 1997. Respondent
determined a $12,609 deficiency and a $898 penalty pursuant to
section 6662(a) for 1996 and a $15,285 deficiency and a $2,312.32
penalty pursuant to section 6662(a) for 1997. Petitioner
received both these notices of deficiency.
On or about May 7, 1999, respondent received from petitioner
her Federal income tax return for 1998. Petitioner listed her
income and tax liability as zero and requested no refund--she had
no Federal income tax withheld by her employer or the Washington
State lottery. Petitioner attached the following to her 1998
return: (1) A two-page statement containing frivolous arguments,
(2) a Form W-2 from Valley Medical Center listing $79,788.01 in
wages paid to her, and (3) a Form W-2G, Statement for Recipients
of Certain Gambling Winnings, from the Washington State lottery
listing $1,000 of gross winnings won on June 27, 1998.
On February 25, 2000, respondent sent petitioner a statutory
notice of deficiency for 1998. Respondent determined a $17,779
deficiency and $3,555.80 in penalties pursuant to section 6662(a)
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011