- 7 - if petitioner persisted in raising frivolous arguments. The letter stated that petitioner could be required to pay a penalty of $25,000 pursuant to section 6673. On August 26, 2005, respondent filed respondent’s requests for admission, which made the following contentions: 1. The petitioner lived in Blythewood, South Carolina, at the time of the filing of his petition in this case. 2. The petitioner did not file a federal income tax return for the taxable year 1998. 3. Attached as Exhibit 1 is an authentic copy of the notice of deficiency mailed to petitioner on April 2, 2004. 4. During 1998, FN Manufacturing, Inc., paid petitioner wages in the amount of $27,011. 5. FN Manufacturing, Inc., issued petitioner a Form W-2 for the taxable year 1998 reflecting wages in the amount of $27,011. 6. During 1998, the State Board of Technical and Compr. Education paid petitioner wages in the amount of $323. 7. The State Board of Technical and Compr. Issued petitioner a Form W-2 for the taxable year 1998 reflecting wages in the amount of $323. 8. During 1998, the State Board of Technical and Compr. Education withheld federal income tax in the amount of $8 from the amount paid to petitioner. 9. Petitioner was married to Rose Siron during the entire year of 1998. 10. Attached as Exhibit 2 is a certified literal transcript of petitioner’s 1998 federal income tax account.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011