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TAX LIABILITY IS ZERO”. In substance, the attached disclaimer is
identical to the 1993 disclaimer.
Dr. Trowbridge submitted to the IRS no other document
purporting to be a return for 1994.
Respondent determined a deficiency in Dr. Trowbridge’s tax
for 1994 of $121,075. The only payment made by Dr. Trowbridge
for 1994 was $1,000 paid on January 21, 1997, with his 1994 Form
1040.
1995 Form 1040
On January 20, 1997, Dr. Trowbridge mailed to the IRS a Form
1040, U.S. Individual Income Tax Return 1995 (Dr. Trowbridge’s
1995 Form 1040), which the IRS received on January 27, 1997. On
page 2 of Dr. Trowbridge’s 1995 Form 1040, he reported tax of
$133,977 but stated: “SEE ATTACHED DISCLAIMER STATEMENT-–ADMITTED
TAX LIABILITY IS ZERO”. In substance, the attached disclaimer is
identical to the 1993 disclaimer.
Dr. Trowbridge submitted to the IRS no other document
purporting to be a return for 1995.
Respondent determined a deficiency in Dr. Trowbridge’s tax
for 1995 of $130,699. The only payment made by Dr. Trowbridge
for 1995 was $1,000 paid on January 27, 1997, with his 1995 Form
1040.
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