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summary judgment.
Background
The record establishes and/or the parties do not dispute the
following:
A. Petitioner’s Form 1040 for 1998
On or about April 15, 1999, William G. Koenig (petitioner)
submitted to respondent a Form 1040, U.S. Individual Income Tax
Return, for the taxable year 1998. Petitioner listed his address
on his Form 1040 as 7820 Summer Harvest Avenue, Las Vegas, Nevada
89129 (petitioner’s Las Vegas address). Petitioner did not
describe his occupation on his Form 1040, although he did attach
a Form W-2, Wage and Tax Statement, identifying him as an
employee.
Petitioner entered zeros on all lines of the income portion
of his Form 1040, specifically including line 7 for wages, line
22 for total income, lines 33 and 34 for adjusted gross income,
and line 39 for taxable income. Petitioner also entered a zero
on line 40 for tax. Petitioner then claimed a refund in the
amount of $2,228.31, which was equal to the amount of Federal
income tax that had been withheld from his wages by his employer.
As previously indicated, petitioner attached to his Form
1040 a Form W-2 disclosing the payment of wages to him during the
taxable year in issue. The Form W-2 was from Tri-State Fire
Protection, Inc. of Las Vegas, Nevada; it disclosed the payment
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