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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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Last modified: May 25, 2011