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FINDINGS OF FACT1
At the time the petition was filed, petitioner resided in
Phoenix, Arizona. Petitioner did not file tax returns for the
taxable years 1997, 1998, 1999, and 2000. For the years in
question, petitioner received income in the following amounts:
Year Payor Amount Total
1997 Rescue Industries, Inc. $30,372 $30,372
1998 Rescue Industries, Inc. 6,527
Rescue Rooster, LLC 10,903
Laboratory Sciences of AZ, LLC 3,661 21,091
1999 Rescue Rooster, LLC 5,341
Laboratory Sciences of AZ, LLC 1,627
Devau Human Resources 7,744
Metro Lock Services, Inc. 10,949 25,661
2000 Devau Human Resources 8,121
Cox Communications, Inc. 43,491 51,612
Respondent received information from third parties showing that
petitioner derived income in the amounts determined above.
Withholding was taken from petitioner’s wages in the amounts of
$581, $12, $98, and $1,067 for the years 1997, 1998, 1999, and
2000, respectively. Petitioner’s filing status was “Single” for
all years.
Petitioner did not cooperate with respondent at any time
during the review process, failing to meet with or to provide
1 The parties’ stipulation of facts and exhibits submitted
therewith are incorporated herein by this reference.
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