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wages Federal income tax, FICA tax, and Medicare tax of $2, $962,
and $225, respectively.
During 1997, World of Powersports, Inc., paid petitioner
wages of $38. That company withheld from those wages FICA tax of
$2.
During 1997, petitioner did not make any estimated tax
payments to the Internal Revenue Service.
Petitioner did not file a tax return for his taxable year
1997.
On January 31, 2002, petitioner filed the petition in this
case. The petition contains allegations, contentions, arguments,
and questions that the Court finds to be frivolous and/or ground-
less.
On March 7, 2003, respondent submitted respondent’s trial
memorandum in this case. Attached to respondent’s trial memoran-
dum was a copy of a draft of a stipulation of facts proposed by
petitioner (petitioner’s proposed stipulation of facts) as well
as petitioner’s cover letter dated February 28, 2003, transmit-
ting such proposed stipulation of facts to respondent’s counsel
(petitioner’s February 28, 2003 transmittal letter).
In an Order dated March 10, 2003 (March 10, 2003 Order), the
Court ordered respondent’s trial memorandum, including the
attachments thereto, to be filed as of the date of receipt by the
Court. In that Order, the Court found that certain statements
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Last modified: May 25, 2011