Robert William Woods - Page 2

                                        - 2 -                                         
          1990, 1991, 1993, 1995, 1996, and 1997 taxable years.  The issue            
          we must decide is whether petitioner’s tax liabilities were                 
          discharged by an order of the U.S. bankruptcy court.  At trial,             
          petitioner raised the bankruptcy issue for the first time and did           
          not address the issues raised in respondent’s notice of                     
          determination.                                                              
                                     Background                                       
               Some of the facts and certain exhibits have been stipulated.           
          The parties’ stipulations of fact are incorporated in this                  
          opinion by reference and are found as facts in the instant case.            
          At the time he filed his petition, petitioner resided in Remlap,            
          Alabama.                                                                    
               Petitioner filed Forms 1040, U.S. Individual Income Tax                
          Return, for the taxable years 1988, 1989, 1990, 1991, 1993, and             
          1995 but failed to pay the balances reported as due.  Petitioner            
          did not file Forms 1040 for the taxable years 1996 and 1997.                
          Instead, petitioner filed IRS Form 4852, Substitute for Form W-2,           
          Wage and Tax Statement, or Form 1099-R, Distributions from                  
          Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,              
          Insurance Contracts, Etc.  Along with Form 4852, petitioner filed           
          an “Asseveration of Claimed Gross Income”, (asseveration) in                
          which he claimed, among other things, as follows:                           
               The Asseveror hereby further states that, despite the                  
               claims of Long Lewis Ford [his employer] on the copy of                
               the W-2's or 1099's, attached to this Asseveration, he                 
               did not have any gross income, as he did not have any                  





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011