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taxable year 2001. Respondent also determined that petitioner is
liable for a tax deficiency of $2,876 and an addition to tax
pursuant to section 6651(a)(1) of $539.25 for taxable year 2001.
In correspondence submitted to respondent on June 28, 2004,
petitioner claims that he does not owe income tax for taxable
year 2001 because he filed a Form W-4, Employee’s Withholding
Allowance Certificate, claiming that he is “exempt” from
withholding.
Petitioner did not file a tax return for taxable year 2002.
Petitioner submitted a letter to respondent, which respondent
received on August 6, 2004, which stated that he had not filed an
income tax return for 2002 because “I didn’t have to file one.”
Petitioner reasons that because he filed a Form W-4 claiming that
he is “exempt” from withholding, he has no tax liability.
Specifically petitioner states:
Because every year, I also turn in a withholding exemption
certificate, so I have no tax withheld, because I have no
tax liability. Plus I call the IRS and asked them if I have
no taxes taken out for the yr [year] do I have to file and
they said no.
Respondent issued a notice of deficiency to petitioner for
taxable year 2002 on May 28, 2004, based on the substitute for
return procedures. As relevant here, respondent determined that
petitioner received wage income of $25,732 during taxable year
2002 and that petitioner is liable for a tax deficiency of $4,048
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