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prepared”, and petitioner’s signature was on the line for
preparer’s signature.
On their 1999 return, submitted in “1040PC FORMAT”,
petitioner and his wife reported, among other things, wages (line
7) of $130,283, taxable interest (line 8A) of $477, ordinary
dividends (line 9) of $256, total income (line 22) of $118,382,
total tax (line 56) of $17,638, total payments (line 64) of
$16,173, and an amount owed (line 68) of $1,465. Petitioner and
his wife signed their 1999 return on April 16, 2000. On the 1999
return, petitioners stated it was “self-prepared”, and
petitioner’s signature was next to the words “self-prepared”.
Attached to the 1999 return was a Form 1040-V, Payment Voucher,
with $1,465 handwritten next to “amount of payment”.
II. 2000 and 2001
During 2000 and 2001, petitioner and his wife were married
to each other and lived together in Texas. Neither petitioner
nor his wife filed Federal income tax returns for 2000 and 2001.
During 2000 and 2001, EDS paid petitioner wages in the
amounts of $91,777.19 and $90,762.44, respectively, and paid
petitioner’s wife wages in the amounts of $45,878.70 and
$1,093.05, respectively. During 2001, EDS withheld $688.27 in
Federal income tax from petitioner’s wages and $306.05 in Federal
income tax from petitioner’s wife’s wages. Petitioner made no
estimated tax payments for 2000 or 2001.
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Last modified: May 25, 2011