Wayne Curtis Siron - Page 3

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          from its payments to petitioner,2 and the State Board withheld              
          $8.                                                                         
               Petitioner did not file a 1998 Federal income tax return,              
          and respondent prepared a substitute for return for petitioner              
          pursuant to section 6020(b).3  Because petitioner did not elect             
          to file a joint return with Rose Siron, respondent determined               
          petitioner’s filing status to be married filing separate.                   
          Accordingly, respondent determined petitioner’s taxable income              
          for 1998 to be $21,084.4                                                    
               On April 2, 2004, respondent mailed a statutory notice of              
          deficiency to petitioner.  In response, petitioner timely filed a           
          petition with this Court for a redetermination of the deficiency.           
          The petition made the following contentions:  “I do not have any            
          tax liability.  I deny the figures and content of the Notice of             
          Deficiency.  I dispute the computations.  In the year in                    
          question, I had dependents, deductions, credits, business                   
          expenses, etc.  Have appeals contact me.”                                   



               2From the record, it appears that petitioner claimed 99                
          exemptions on a Form W-4, Employee’s Withholding Allowance                  
          Certificate, with respect to his 1998 Federal income tax                    
          withholdings.                                                               
               3The parties have made no contentions as to whether the                
          substitute for return respondent prepared in the instant case               
          satisfies sec. 6020(b).                                                     
               4Respondent reduced petitioner’s $27,334 of gross income by            
          a $3,550 standard deduction and $2,700 of exemptions.                       




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