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1997 income tax liability; and (2) whether petitioners are liable
for a penalty pursuant to section 6673.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
was filed, petitioners resided in Las Vegas, Nevada.
In 1997, petitioner Aaron Ball was employed as a tile
installer by Carrara Marble Co. of America. His employer issued
a Form W-2, Wage and Tax Statement, reporting wages of $54,438.27
and Federal income tax withheld of $7,701.17. A copy of this
Form W-2 was attached to petitioners’ 1997 tax return.
In 1997, petitioner Linda Ball was employed as a registered
nurse. She was issued a Form W-2 from CHC Payroll Agent, Inc.,
Sunrise Mt. View 2270, reporting wages of $23,287.96 and Federal
income tax withheld of $3,503.67. She was also issued a Form W-2
from CHC Payroll Agent, Inc., Sunrise Hsp & M/C 1541, reporting
wages of $17,926.18 and Federal income tax withheld of $3,349.53.
Copies of these forms were also attached to petitioners’ 1997 tax
return.
Petitioners do not dispute that they received this income in
1997, yet they filed a Form 1040, U.S. Individual Income Tax
Return, listing zero as the amount of taxable income, tax due,
and total tax. Petitioners requested a refund of $14,554.37,
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