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For the year 2002, petitioner was paid $25,519 by Ohio State
University as compensation for his services as an employee. In
addition, petitioner earned interest income of $380. This amount
included $24 in interest paid to him by the U.S. Treasury for the
delayed refund of his claimed overpayment of income taxes for the
year 2001. Petitioner does not dispute the income amounts
determined by respondent.
Petitioner's 2002 Federal income tax return consisted of
Form 1040, U.S. Individual Income Tax Return, on which he claimed
a filing status of single and claimed only himself as an
exemption. However, on the lines of the return for the reporting
of income, petitioner entered zeros, thus reporting zero income,
and a zero tax liability. On that portion of the return
regarding prepayments of tax, petitioner correctly entered the
total income tax withholdings by his employer and thus claimed a
refund for this amount, $1,818.80. The return was not processed
as an income tax return by the Internal Revenue Service. At
trial, petitioner testified that he filed a similar return for
the prior year, 2001, and, because his refund of prepaid tax was
delayed, the U.S. Treasury paid petitioner his refund, plus an
additional $24 as interest. That interest is included as one of
the income adjustments for the year 2002. Petitioner denies that
he owes any income tax on his 2002 income. He argued, at trial,
that wages are "property" and do not constitute gross income for
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