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petitioner a penalty pursuant to section 6673.
FINDINGS OF FACT
Some of the facts have been stipulated and are found
accordingly. The stipulation of facts, with attached exhibits,
is incorporated herein by this reference.
At the time he filed his petition, petitioner resided in
Brooklyn, New York.
Petitioner’s Form 1040 for 1997
On or about April 15, 1998, petitioner submitted to
respondent a Form 1040, U.S. Individual Income Tax Return, for
1997. Petitioner did not describe his occupation on the Form
1040, although he did attach a Form W-2, Wage and Tax Statement,
identifying him as an employee.
Petitioner entered zeros on all lines of the income portion
of his Form 1040, specifically including line 7, for wages, line
9, for dividends, line 11, for alimony received, line 22, for
total income, and lines 32 and 33, for adjusted gross income. He
also indicated his taxable income to be zero. Petitioner entered
a zero on line 39 for tax. Petitioner then claimed a refund in
the amount of $6,988.40, which was equal to the amount of Federal
income tax that had been withheld from his wages by his employer.
The Form W-2 attached to the above Form 1040 disclosed the
payment of wages to petitioner during 1997. The Form W-2 was
from New York Telephone Company; it disclosed the payment of
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