Gabriel T. Lewis - Page 4

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               Petitioner failed to file a timely Federal income tax return           
          for the taxable year 2002.  In April 2004, respondent proposed              
          adjustments to petitioner’s 2002 taxes.  A notice of deficiency             
          was issued on May 28, 2004, wherein respondent determined that              
          petitioner received taxable wage income.                                    
               On April 18, 2005, petitioner submitted to respondent a                
          proposed Federal income tax return for 2002.  The return reflects           
          wages of $34,840.32.  On line 21 of the Form 1040, U.S.                     
          Individual Income Tax Return 2002, the identical amount is listed           
          as a credit or deduction and refers to “Form 2555-EZ”.  Attached            
          to the return is Form 2555-EZ, Foreign Earned Income Exclusion,             
          wherein petitioner lists his “foreign address” and his employer’s           
          “foreign address” as street addresses in New York, New York.                
               Petitioner asserts that the wage income he received from               
          TIAA-CREF for the taxable year 2002 is not subject to Federal               
          income tax.  In his petition, he states: “I have been blatantly             
          denied due process of law and the IRS has absolutely no factual             
          or legal basis for issuing a deficiency in this matter.”                    
               This case was called for trial at New York, New York.  The             
          parties submitted a stipulation of facts and, as indicated, they            
          agreed that there was no need for submission of additional                  
          evidence.  Respondent also filed a Motion for Sanctions pursuant            
          to section 6673.  Petitioner asked for an opportunity to respond            
          to respondent’s motion for sanctions.  The Court noted on the               






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