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Ms. Martin’s 1991 Through 1995 Income Tax Filings
1991 Form 1040
On or around November 1, 1996, Ms. Martin mailed to the IRS
a Form 1040, U.S. Individual Income Tax Return 1991 (Ms. Martin’s
1991 Form 1040), which the IRS received on November 4, 1996. On
page 2 of Ms. Martin’s 1991 Form 1040, she reported tax of $5,203
and withholding of $19,640. She also stated: “SEE ATTACHED
DISCLAIMER STATEMENT-–ADMITTED TAX LIABILITY IS ZERO”. The
attached disclaimer refers to her but, in substance, is identical
to the 1993 disclaimer.
Ms. Martin submitted to the IRS no other document purporting
to be a return for 1991.
Respondent determined a deficiency in Ms. Martin’s tax for
1991 of $6,197. The only payment made by Ms. Martin for 1991 was
$100 paid on November 4, 1996, with her 1991 Form 1040.
1992 Form 1040
On or around November 1, 1996, Ms. Martin mailed to the IRS
a Form 1040, U.S. Individual Income Tax Return 1992 (Ms. Martin’s
1992 Form 1040), which the IRS received on November 4, 1996. On
page 2 of Ms. Martin’s 1992 Form 1040, she reported tax of $1,805
and withholding of $7,944. She also stated: “SEE ATTACHED
DISCLAIMER STATEMENT-–ADMITTED TAX LIABILITY IS ZERO”. The
attached disclaimer refers to her but, in substance, is identical
to the 1993 disclaimer.
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Last modified: May 25, 2011