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W-2, Wage and Tax Statement (Form W-2), reporting wages, tips,
and other compensation totaling $14,857.07. Petitioners also
attached a document to their 1994 Form 1040 (petitioners’ attach-
ment to their 1994 Form 1040) that contained statements, conten-
tions, and arguments that the Court finds to be frivolous and/or
groundless.3
On April 13, 1996, petitioners mailed to respondent Form
1040 for their taxable year 1995 (1995 Form 1040). Above their
signatures appearing in their 1995 Form 1040, petitioners struck
from the jurat clause the words “Under penalties of perjury”.
Because petitioners struck those words, respondent concluded that
petitioners’ 1995 Form 1040 was not a valid tax return.4
In their 1995 Form 1040, petitioners reported total income
of $0 and total tax of $0 and claimed a refund of $1,052 of tax
withheld. Petitioners attached to their 1995 Form 1040 Form W-2,
reporting wages, tips, and other compensation of $17,121.94.
Petitioners also attached a document to their 1995 Form 1040
(petitioners’ attachment to their 1995 Form 1040) that contained
statements, contentions, and arguments that the Court finds to be
3Petitioners’ attachment to their 1994 Form 1040 is very
similar to the documents that certain other taxpayers with cases
in the Court attached to their tax returns. See, e.g., Copeland
v. Commissioner, T.C. Memo. 2003-46; Smith v. Commissioner, T.C.
Memo. 2003-45.
4On Jan. 15, 1998, respondent prepared a separate substitute
for return for each petitioner with respect to the taxable year
1995.
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