- 2 -
dismiss the petition for lack of jurisdiction for the tax year
1997, on the ground that the only liability for 1997 is a
frivolous return penalty under section 6702.
Background
At the time the petition was filed, petitioners resided in
Little Rock, Arkansas. Jason Henderson (petitioner) filed a Form
1040, U.S. Individual Income Tax Return, for 1997. Petitioner
checked the box “single” as his filing status. Petitioner
entered zeros on most of the return. He reported wages,
salaries, tips, etc., of zero, total income of zero, adjusted
gross income of zero, total income of zero, taxable income of
zero, and total tax of zero. Petitioner reported Federal income
tax withholdings of $1,7402 and sought a refund of taxes in that
amount.
Attached to the return, petitioner submitted two Forms W-2,
Wage and Tax Statement, for 1997. The first, from “Burns Intl
Security Services”, indicates that petitioner earned wages, tips,
etc., of $17,006 and that Federal income tax of $1,726 was
withheld. The second, from “DFAS”, indicates that petitioner
earned wages, tips, etc., of $135 and that Federal income tax of
$14 was withheld.
Also attached to the return was a two-page typed form
containing various tax protester arguments. Petitioner filled in
2 All amounts are rounded to the nearest dollar.
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