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Gross Taxable Federal Income
Payer’s Name Recipient DistributionAmount Tax Withheld
Northern TrustRita Grant Ndirika$66,731.45 $66,731.45 $13,346.29
Gross Taxable Federal Income
Payer’s Name Recipient DistributionAmount Tax Withheld
Northern TrustRita Grant Ndirika$21,059.02 $21,059.02 $0
During 2000, petitioner received interest income of $749
from HEW FCU. HEW FCU timely furnished to petitioner Form 1099-
INT, Interest Income, in which it reported that during 2000 it
paid her interest income of $749.
During 2000, petitioner paid expenses totaling $39,060,
which qualify as itemized deductions for that year.
Petitioner did not make any estimated tax payments with
respect to her taxable year 2000. Nor did she file Form 1040,
U.S. Individual Income Tax Return (tax return), for that year.
Respondent has no record that petitioner filed a tax return for
her taxable year 1999. Respondent’s records show that for that
year petitioner received wage income of $94,186 and interest
income totaling $22. Respondent’s records also show that peti-
tioner paid mortgage interest of approximately $23,000 during
that year.3
Respondent issued to petitioner a notice of deficiency
(notice) for her taxable year 2000. In that notice, respondent
3Respondent’s records are not part of the record in this
case. A revenue agent who had reviewed respondent’s records with
respect to petitioner’s taxable year 1999 testified that those
records indicated, inter alia, that petitioner paid between
$22,000 and $23,000 of mortgage interest during that year.
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Last modified: May 25, 2011