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Wages Federal Income Tax W/H
Petitioner $23,708 $3,001
Mr. Stimeling 34,707 5,078
During 1992, Mr. Stimeling was also the sole proprietor of S&S
Repairs, a business that provided janitorial and repair services.
Mr. Stimeling asked petitioner if she would agree to file a
joint 1992 Federal income tax return, even though they were
separated at the time and soon to be divorced. Petitioner
agreed, expecting to see and sign the return after it had been
prepared and before it was mailed to be filed. In prior years
(presumably 1990 and 1991), petitioner filed joint Federal income
tax returns with Mr. Stimeling. For each of those years the
return was prepared by a paid income tax return preparer,
reviewed by petitioner, and signed by petitioner.
The same paid income tax return preparer that had prepared
petitioner’s returns for previous years prepared what purports to
be a joint 1992 Federal income tax return for petitioner and Mr.
Stimeling (the joint return). The joint return was received,
timely filed, and processed by respondent. The income reported
on the joint return consists of the wages reported on the above-
mentioned Forms W-2 and the net profit reported on a Schedule C,
Profit or Loss From Business, for S&S Repairs. Taxable income
reported on the joint return is computed taking into account
itemized deductions. The “total tax” liability reported on the
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Last modified: May 25, 2011