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Some of the facts were stipulated, and those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time the petitions were filed, petitioner was
a legal resident of Manteca, California.
During the years in question, petitioner was employed as a
mechanic by a trucking company, Martin-Brower. He received wages
of $58,037 and $55,021, respectively, for the 2 years at issue.
There was no testimony at trial by petitioner of the $7,167
distribution he received during the year 2001 from First Trust
Corp., administrator of a qualified pension plan. That
adjustment, therefore, is deemed conceded.
On his Federal income tax return for each of the 2 years at
issue, petitioner claimed single filing status, a personal
exemption for himself, and the standard deduction. All other
lines on the returns are listed as “-0-”, except for the Federal
income taxes withheld, all of which were listed and claimed as
overpayments, which were to be refunded to him. The withholdings
shown on the returns are $10,516 and $2,287.74, respectively, for
2001 and 2002. The 2001 return is stamped received by the IRS on
April 30, 2002, and the 2002 return is stamped May 1, 2003. Both
returns also bear a stamp “Frivolous Return Program, Internal
Revenue Service, Fresno, CA”. Petitioner attached to each return
a two-page signed typewritten statement containing classic tax
protester statements such as that no section of the Internal
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