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the trial of these cases, petitioner filed a motion to vacate the
October 20, 2004, order, which we denied.
FINDINGS OF FACT
Accordingly, pursuant to Rule 91(f), the facts set forth in
the Rule 91(f) motion are deemed stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time he filed the
petitions, petitioner resided in Monument, Colorado.
I. Additional Income for 2000
On his 2000 Federal income tax return, petitioner reported
wages totaling $87,254. Petitioner attached to his 2000 return a
Form W-2, Wage and Tax Statement, from Synthes USA reflecting
wages of $69,404.38 and an earnings statement from Plastec for
the pay period ending May 27, 2000, and a pay date of June 1,
2000, reflecting year-to-date wages of $17,850. Petitioner also
attached a statement to his 2000 return reflecting that he had
not yet received a Form W-2 from Plastec and that he planned to
file an amended return when he received the Form W-2 from Plastec
reflecting the correct amount of the total wages he earned from
Plastec during 2000. Plastec paid petitioner $26,881 in wages in
2000.1
1 The record does not contain an amended income tax return
for 2000 for petitioner.
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