Edward Kazuo Ozaki - Page 3

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          resided in Chicago, Illinois.                                               
               Throughout the years at issue until the time of the trial in           
          this case, petitioner, who received a master’s degree in music              
          from Northwestern University, has worked as a sales manager and             
          as a singer/composer.                                                       
               During World War II, when petitioner’s mother was 13 years             
          old, and when petitioner’s father was 17 years old, the U.S.                
          Government confined each of them and their respective families in           
          certain Government facilities because of their Japanese ancestry.           
          Petitioner’s parents made petitioner aware of their respective              
          experiences in those facilities.                                            
               The last tax return (return) filed by petitioner was for his           
          taxable year 1991.  Petitioner did not file a return for any of             
          the taxable years at issue, although he received timely one or              
          more Forms W-2, Wage and Tax Statement, and one or more Forms               
          1099-NEC, Non-Employee Compensation, for each of those years.               
               No physician or psychologist has made a determination that             
          petitioner suffered from a mental illness or condition that                 
          prevented him from complying with the tax laws for the years at             
               Respondent sent to petitioner a notice of deficiency (no-              
          tice) for petitioner’s taxable years 1994 and 1995, a separate              
          notice for petitioner’s taxable years 1996, 1997, and 1998, and a           
          separate notice for petitioner’s taxable years 1999 and 2000.  In           

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