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Ms. Martin submitted to the IRS no other document purporting
to be a return for 1992.
Respondent determined a deficiency in Ms. Martin’s tax for
1992 of $8,740. The only payment made by Ms. Martin for 1992 was
$100 paid on November 4, 1996, with her 1992 Form 1040.
1993 and 1994 Tax Obligations
Ms. Martin did not file Federal income tax returns for
either 1993 or 1994. She did not make any estimated tax payments
for those years.
Respondent determined deficiencies of $74,612 and $102,588
in Ms. Martin’s taxes for 1993 and 1994, respectively.
1995 Form 1040EZ
On or about January 20, 1997, Ms. Martin mailed to the IRS a
Form 1040EZ, Income Tax Return for Singles and Joint Filers With
No Dependents 1995 (Ms. Martin’s 1995 Form 1040EZ), which the IRS
received on January 21, 1997. On Ms. Martin’s 1995 Form 1040EZ,
she reported tax of $0, an earned income credit of $234, and
withholding of $635. 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 1995.
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