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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
At the time the petition was filed, petitioner resided in
Plano, Texas.
During 1998 and 1999, petitioner resided in Texas and
received wage income for employment with various companies as an
information systems consultant, a technical computer consultant,
and an “internetwork” engineer. Petitioner also earned
investment income.
For 1998 and 1999 respectively, petitioner earned income
from both wages and investments in the total amounts of $110,138
and $110,826. In 1998 and 1999, petitioner submitted to his
employers Forms W-4, Employee’s Withholding Allowance
Certificate, on which petitioner claimed to be “Exempt” from
Federal income tax. As a result, for 1998 no Federal income tax
was withheld from petitioner’s wages, and for 1999 only $354 was
withheld.
During 1998 and 1999 respectively, petitioner incurred
employee business expenses in the amounts of $4,629 and $4,725.
Although available to him, petitioner did not request
reimbursement of these expenses from his employers.
For 1997, 1998, and 1999, petitioner did not file Federal
income tax returns. Other than the above $354 withheld from
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Last modified: May 25, 2011