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1040 as a tax return. That was because respondent determined
that that document was frivolous.
On or about November 13, 2000, respondent prepared a
substitute for return for petitioners’ taxable year 1997.
On a date not disclosed by the record, respondent issued a
notice of deficiency to petitioners with respect to their taxable
year 1997. Petitioners did not file a petition in the Court with
respect to that notice.
On June 5, 2001, respondent received from petitioners Form
1040A, U.S. Individual Income Tax Return, for their taxable year
1997 (1997 Form 1040A). The 1997 Form 1040A that petitioners
submitted to the IRS contained petitioners’ original signatures
dated May 30, 2001, and copies of petitioners’ signatures dated
November 1, 1999. In their 1997 Form 1040A, petitioners reported
total income of $0, total tax of $0, and claimed a refund of
$5,122.83 of tax withheld. Petitioners did not attach to their
1997 Form 1040A any Forms W-2. Petitioners attached to their
1997 Form 1040A a document (petitioners’ attachment to their 1997
Form 1040A), which was identical to petitioners’ attachment to
their 1996 Form 1040 except that petitioners’ attachment to their
1997 Form 1040A made references to their taxable year 1997 while
petitioners’ attachment to their 1996 Form 1040 made references
to their taxable year 1996.
Respondent did not process and file petitioners’ 1997 Form
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Last modified: May 25, 2011