Michael Kevin Boltinghouse - Page 3




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               During 2003, petitioner was employed as a store manager of             
          the Men’s Warehouse in Durham, North Carolina.  Petitioner earned           
          gross income of $44,883.20 consisting of compensation for his               
          work at The Men’s Warehouse and a small amount of dividend                  
          income.  Of this amount, $1,591.04 was withheld as Federal income           
          tax.                                                                        
          I.  Failure To File a Return                                                
               On or before April 15, 2004, petitioner timely mailed and              
          the Internal Revenue Service (IRS) timely received a Form 1040A,            
          U.S. Individual Income Tax Return, for 2003.  Petitioner listed             
          his wages and total income as zero, claimed one personal                    
          exemption, claimed the standard deduction, and requested a refund           
          of $1,600.84 as income tax that had been withheld.  Petitioner              
          attached a document to his Form 1040A in which he presented                 
          unfounded arguments as to why he was not liable for Federal                 
          income tax.  The IRS did not process the Form 1040A as an income            
          tax return.                                                                 
               In December of 2004, petitioner submitted a Form 1040NR,               
          U.S. Nonresident Alien Income Tax Return, for 2003 to the IRS.              
          Petitioner listed his wages and total income as zero, claimed an            
          exemption for himself, and requested a refund of $1,598.80 that             
          had been withheld.  On the information sheet accompanying his               
          Form 1040NR, petitioner answered all questions by writing “N/A”             
          to assert that none of the questions applied to him.                        







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