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FINDINGS OF FACT3
Petitioner, had his legal residence in Hyattsville,
Maryland, at the time his petition was filed. During 2002
petitioner received wages, in the amount of $51,021 from Equant,
Inc. He also received $16 in interest from Washington Gas Light
Federal Credit Union. Petitioner did not file a Federal income
tax return for the 2001, 2002, or 2003 tax year. On May 28,
2004, respondent mailed to petitioner a statutory notice of
deficiency determining an $8,044 income tax deficiency for
petitioner’s 2002 tax year. In determining the income tax
deficiency, respondent afforded petitioner a $4,700 standard
deduction, one $3,000 personal exemption, and single filing
status to determine the tax rate.
Petitioner did not make any estimated tax payments for 2002,
and his Federal income tax withholding was limited to $819 for
3 The parties’ stipulation of facts and the exhibits are
incorporated by this reference. At trial, petitioner objected to
the stipulation of facts that he had entered into some time prior
to the scheduled trial date. The stipulation is brief and
contains basic information including the notice of deficiency,
petitioner’s address at the time the petition was filed, and the
facts that he received wage and interest income during 2002.
Respondent’s counsel told petitioner if he did not stipulate the
income figures, respondent would call witnesses to testify about
those items. Petitioner did not wish having his employer called
to testify and agreed to the stipulation. At trial, petitioner,
claiming duress, attempted to repudiate his agreement and force
respondent to prove the items of income. Under those
circumstances, the Court held that petitioner was bound to his
stipulation and that respondent would be prejudiced if the
stipulation was nullified.
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