- 3 - could "have her handled." During 1995 and 1996, petitioner filed joint income tax returns with Mr. Keitz. For 1997, petitioner filed as head of household. For the 1996 tax filing, petitioner gave her 1996 Form W-22 to Mr. Keitz shortly after the end of the taxable year. The Keitzes' 1996 adjusted gross income (AGI), as reported on the return, was $72,413. Of this amount, $71,295 was documented by Forms W-2, Wage and Tax Statement, or Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. The remaining $1,117 of AGI comprised: (1) A $411 taxable refund; (2) $107 in dividend income; and (3) $599 in capital gains. Only $7,875 of the total AGI was attributable to petitioner. Mr. Keitz had the 1996 joint tax return prepared at H & R Block by a person or persons unknown to petitioner. When Mr. Keitz told petitioner to sign the 1996 tax return, she signed a computerized document in the 1040PC format of a U.S. Individual Income Tax Return. IRS Publication 17 (1997 ed.) describes a Form 1040PC, prepared using a personal computer, as follows: 2In their Stipulations of Facts, the parties referred to Forms "W-4," Employee's Withholding Allowance Certificate. The Court assumes the parties meant Forms "W-2," Wage and Tax Statement.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011