- 2 - Background Petitioner resided in Clinton, Ohio, when he filed the petition and amended petitions. Petitioner reported zero wages and zero tax owed on his 2002 Federal income tax return. Based upon third-party information, on August 23, 2004, respondent issued a notice of deficiency to petitioner for the 2002 tax year setting forth unreported Form W- 2, Wage and Statement, income of $51,114 and cancellation of indebtedness income of $1,229. Respondent determined a deficiency in petitioner’s Federal income tax for 2002 of $8,395 as well as an accuracy-related penalty under section 6662(a) of $1,679.1 Petitioner timely filed an imperfect petition with the Court on November 15, 2004. Petitioner then filed an amended petition on January 3, 2005, disputing he owed the tax and asserting tax protester rhetoric. In response, on February 15, 2005, respondent filed a motion to dismiss for failure to state a claim upon which relief can be granted. On February 16, 2005, this Court ordered petitioner to file a second amended petition setting forth each error he alleged respondent made in determining the deficiency and penalty. The 1Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended. All Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated. Amounts are rounded to the nearest dollar.Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011