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Form 1040X), reporting additional tax of $4,071. Attached as an
exhibit to the 1996 Form 1040X is a Form 1040 for 1996 signed by
Dr. Trowbridge and dated January 26, 2000 (revised 1996 Form
1040). In terms of computations, the revised 1996 Form 1040 is
substantially identical to the initial 1996 Form 1040 (i.e., it
does not reflect the changes contained in the 1996 Form 1040X).
However, Dr. Trowbridge did not attach a disclaimer statement to
the revised 1996 Form 1040, nor did he alter the jurat thereof.
The words “under protest/without prejudice” appear directly
beneath Dr. Trowbridge’s signature on both the 1996 Form 1040X
and the revised 1996 Form 1040.
Initial 1997 Form 1040
Dr. Trowbridge received an extension of time to file
his 1997 Federal income tax return to August 15, 1998. On
October 22, 1998, the IRS received from Dr. Trowbridge a Form
1040, U.S. Individual Income Tax Return 1997 (initial 1997 Form
1040). Although Dr. Trowbridge reported tax of $44,763 on that
form, he also wrote the following on page 2 thereof: “SEE
ATTACHED DISCLAIMER-–ADMITTED TAX LIABILITY IS ZERO PER ATTACHED
STATEMENT”. In substance, the attached disclaimer statement is
identical to the 1995 disclaimer. Dr. Trowbridge also deleted
the word “perjury” from the jurat of his initial 1997 Form 1040.
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Last modified: May 25, 2011