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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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