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sign the Form W-2G in the presence of the employee who fills out
the Form W-2G.
Sunset Station electronically copies the driver’s license
and Social Security card of winners. The information provided by
a winner is recorded on a Form W-2G. Sunset Station also
requires the winner to sign the Form W-2G at the time of payment.
Petitioner’s name, address during the year in issue, and
driver’s license number are on the two Forms W-2G issued by El
Dorado, dated June 11, 2000, and July 15, 2000, respectively.
Petitioner’s name, address during the year in issue, Social
Security number, and driver’s license number are on the Form W-2G
issued by Sunset Station, dated July 22, 2000.
Petitioner contends that the signatures on all three Forms
W-2G are not his and that he did not win the money in issue.
Petitioner’s testimony was not credible and is contradicted by
the written evidence. Petitioner’s name, address during the year
in issue, and driver’s license number appear on each Form W-2G.
The signatures on all three Forms W-2G are virtually the same as
the signatures on petitioner’s 2000 tax return, driver’s license,
Social Security card, Tax Court petition, and stipulation of
facts.
We observe that on the El Dorado Forms W-2G the second and
third numbers of petitioner’s Social Security number are
transposed (i.e., 312, rather than 321, which is the correct
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