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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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