- 2 - motion. Background The record establishes and/or the parties do not dispute the following. Petitioner resided in Las Vegas, Nevada, at the time she filed the petition in this case. On or about March 17, 1999, petitioner filed a Federal income tax (tax) return for her taxable year 1998 (1998 return). In her 1998 return, petitioner reported total income of $0, total tax of $0, and claimed a refund of $4,704.60 of tax withheld. Petitioner attached to her 1998 return Form W-2, Wage and Tax Statement, reporting wages, tips, and other compensation of $47,554.71. Petitioner also attached a two-page document to that return (petitioner’s attachment to her 1998 return). That document stated in pertinent part: I, Cheryl Dawn Flathers, am submitting this as part of my 1998 Income Tax Return, even though I know that no section of the Internal Revenue Code: 1) Establishes an income tax "liability [sic]: as, for example, Code Sections 4401, 5005, and 5703 do with respect to wagering, alcohol, and tobacco taxes; 2) Provides that income taxes "have to be paid on the basis of a return"-as, for example, Code Sections 4374, 4401(c), 5061(a) and 5703(b) do with respect to other taxes; I am filing anyway because I know the government has prosecuted others for failing to file income tax forms by (erroneously) invoking Code Sections 7201 and 7203. Therefore, this return is not being filed voluntarily but is being filed out of fear that if I did not file thisPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011