- 2 - decide is whether respondent’s determination constituted an abuse of discretion. FINDINGS OF FACT Some of the facts have been stipulated and are so found. The stipulation of facts and the exhibits submitted therewith are incorporated herein by this reference. At the time the petition was filed, petitioner resided in Silver Spring, Maryland. Petitioner, a self-employed attorney during the relevant years, filed income tax returns for 1999 and 2000 on August 21, 2001. He properly filed a Form 1040, U.S. Individual Income Tax Return, for 1999 (the 1999 return) but improperly filed a Form 1040A,2 Individual Income Tax Return, for 2000 (the 2000 return). The income petitioner reported on both the 1999 and 2000 returns consisted of business income as reflected on Schedules C, Profit or Loss from Business, attached to the returns. Because the 2000 return did not have a line for reporting Schedule C income, petitioner improperly reported that income as wages, salaries, tips, etc. On the 1999 return, petitioner reported total tax of $3,223, total payments of $6,000, and an overpayment of $2,777. On the 2The instructions to the 2000 Form 1040A direct individuals with business income to file a Form 1040 rather than a Form 1040A.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011