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Designs, Inc., during tax years 1997 and 1998. Additionally,
respondent obtained copies of Forms W-2 issued by the
International, Inc., which show that petitioner was paid $5,478,
$18,965, and $23,812 for tax years 1998, 1999, and 2000,
respectively. According to Forms 1099-G, Statement for
Recipients of Certain Government Payments, petitioner also
received unemployment compensation from the Commonwealth of
Massachusetts during the 1998, 1999, and 2000 tax years of
$1,212, $3,257, and $521, respectively.
On or about August 1, 1998, petitioner submitted to
respondent a Form 1040, U.S. Individual Income Tax Return, for
1997. Petitioner did not attach any Forms W-2 to the Form 1040.
Petitioner entered zeros on all lines of the income portion of
his Form 1040, specifically including those lines that report
wages, dividends, total income, and adjusted gross income. He
also indicated that his taxable income and tax were zero.
Petitioner claimed a refund of $1,886, the full amount of Federal
income tax that had been withheld from his wages by his
employers.1
Petitioner submitted to respondent a Form 1040 for 1998.
Petitioner did not attach to the return Forms W-2 or 1099-G.
Petitioner entered zeros on all lines of the income portion of
1The actual amount withheld by petitioner's employers was
$1,886.52.
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