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1997 Form 1040X and Revised 1997 Form 1040
On January 28, 2000, the IRS received from Dr. Trowbridge a
Form 1040X, Amended Individual Income Tax Return, for 1997 (1997
Form 1040X), reporting additional tax of $32,180. Attached as an
exhibit to the 1997 Form 1040X is a Form 1040 for 1997 signed by
Dr. Trowbridge and dated January 26, 2000 (revised 1997 Form
1040). In terms of computations, the revised 1997 Form 1040 is
substantially identical to the initial 1997 Form 1040 (i.e., it
does not reflect the changes contained in the 1997 Form 1040X).
However, Dr. Trowbridge did not attach a disclaimer statement to
the revised 1997 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 1997 Form 1040X
and the revised 1997 Form 1040.
Dr. Trowbridge’s Payments and Credits
The only payments made by Dr. Trowbridge in respect of his
1996 income tax were $100 payments submitted with his initial
1996 Form 1040 in October 1997 and his 1996 Form 1040X in January
2000, respectively. The only payments made by Dr. Trowbridge in
respect of his 1997 income tax were $100 payments submitted with
his initial 1997 Form 1040 in October 1998 and his 1997 Form
1040X in January 2000, respectively. Dr. Trowbridge did not
claim any wage withholding or other credits on his 1996 and 1997
Forms 1040 and 1040X.
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Last modified: May 25, 2011