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FINDINGS OF FACT
Petitioner resided in Arizona when he filed his petition.
He previously petitioned this Court in cases decided at Howard v.
Commissioner, T.C. Memo. 1998-57 (Howard I); Howard v.
Commissioner, T.C. Memo. 1998-300 (Howard II); Howard v.
Commissioner, T.C. Memo. 2000-222 (Howard III); Howard v.
Commissioner, T.C. Memo. 2002-85 (Howard IV); and Howard v.
Commissioner, T.C. Memo. 2005-100 (Howard V). Petitioner’s
positions in the previous cases were frivolous and groundless.
In Howard III, Howard IV, and Howard V, we awarded penalties to
the United States under section 6673.
Family Life Broadcasting System employed petitioner in 2000
and 2002, paid wages to him by check, and issued to him Forms W-
2, Wage and Tax Statement. He received wage income of $36,899 in
2000 and $39,460 in 2002 and Social Security benefits of $14,840
in 2002. He had $1,357 withheld for Federal income tax in 2000,
and $1,176 withheld in 2002. Petitioner received from his
investments with a fund managed by the Phoenix Investment
Partners, Ltd., dividends in 2000 of $830.31 and in 2002 of
$701.45, of which $210 was withheld for Federal income tax, and
capital gain income in 2000 of $1,054.69, of which $584 was
withheld for Federal income tax. Petitioner also received
interest in 2000 of $74, of which $22 tax was withheld, and in
2002 of $196, of which $17 tax was withheld.
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Last modified: May 25, 2011