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for decision is whether petitioner is liable for the addition to
tax under section 6651(a)(1) for the year in issue.2
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioner resided in Colorado.
Petitioner sent respondent a Form 1040, U.S. Individual
Income Tax Return, for 2000 with zeros filled in for all items,
except for Federal tax withheld, total payments, amount overpaid,
and amount to be refunded. Petitioner attached two W-2
statements, Wage and Tax Statement, reporting wages earned of
$50,539, and a 2-page form letter containing tax-protester
arguments. Petitioner signed and dated the Form 1040, and wrote
“N.O.Y.B.” for his daytime telephone number. Respondent did not
treat petitioner’s Form 1040 as a processable tax return.
On January 22, 2003, respondent sent petitioner a notice of
deficiency, determining that petitioner owed a deficiency of
$8,719 on the basis of the attached W-2 statements and additions
1(...continued)
Rule references are to the Tax Court Rules of Practice and
Procedure. Amounts are rounded to the nearest dollar.
2 By order dated Aug. 5, 2003, the Court deemed conceded by
petitioner the deficiency pursuant to Rule 34. Respondent
conceded the sec. 6654(a) addition to tax.
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