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Petitioner attempted to file these tax returns with the filing
status of “Married filing joint return” by signing Lori Israel’s
name. On or about April 26, 2000, petitioner filed amended tax
returns for 1996 and 1997, reporting taxable income of zero and
requesting a refund of all Federal income taxes withheld for both
years.
Petitioner timely filed his tax return for 2000. On this
tax return, petitioner reported zero taxable income and requested
a refund of all Federal income tax withheld. Petitioner attached
to the tax return: (1) A Form W-2, Wage and Tax Statement,
reporting that petitioner received $36,591 in wages and had
$1,538 of Federal income tax withheld by the U.S. Postal Service;
and (2) a two-page form letter containing tax-protester
boilerplate.
On February 15, 2002, respondent sent petitioner a notice of
deficiency for 2000. Respondent determined that petitioner
failed to report wages from the U.S. Postal Service, gain from
the sale or exchange of assets from National Financial Services
Co., and interest income from National Financial Services Co.
On March 28, 2002, respondent sent petitioner a notice of
deficiency for 1996 and 1997 with regard to the original tax
returns filed on May 28, 1999. Respondent determined that
petitioner failed to report capital gain income and interest
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