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time. United States v. Boyle, 469 U.S. 241 (1985); sec.
301.6651-1(c)(1), Proced. & Admin. Regs.
Petitioner testified that he did not file his Federal income
tax return on its original due date because he was awaiting
respondent’s determination of his employment status and
thereafter, because Compliance did not provide him with a Form W-
2, nor did it report his wages to respondent.
Petitioner’s reasoning as to why he did not file his 2001
return is misguided and without merit. Petitioner did not
contest that he received gross income for 2001 of $17,588, nor
did he dispute his obligation to pay tax on this income and file
a return. Further, he did not challenge that his employer
withheld no Federal income tax from his compensation for 2001.
Secs. 63(a), 6001. Therefore, petitioner’s employment status had
no bearing on his obligation under law to file a Federal income
tax return. Moreover, if we were to believe petitioner’s claim
that he timely filed a request for an extension to file, his
return would have been due on October 15, 2002. Since
respondent’s determination letter was received on May 10, 2002,
petitioner would have had sufficient time to file a return for
2001.
Petitioner next claimed that he did not file his return
after receiving respondent’s determination letter because
Compliance did not file a Form W-2 as requested by respondent.
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