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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.
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