- 7 - 2. Unreported Wage Income As previously stated, respondent determined that petitioner did not file a Federal income tax return for the taxable year 1997, and did not report wage income of $33,711 received during that year. Petitioner, however, contends that her husband purportedly filed a joint return “on their behalf” in 1997, and that the wage income at issue was reported on that return. Therefore, she argues, she has no present liability for tax stemming from her unreported wage income received in 1997. Section 61(a) defines gross income as “all income from whatever source derived, including * * * (1) Compensation for services” unless otherwise provided. Moreover, section 6001 requires any person liable for tax imposed under title 26 to keep records, render statements, make returns, and comply with the rules and regulations. In this case, petitioner admitted at trial that she did, in fact, receive wage income in 1997 in the amount of $33,711, from her work as a dance instructor. However, she also testified that she kept no records of receiving these wages and filed no separate return for that year. Petitioner nevertheless contests respondent’s determination of her liability on the grounds that she and Mr. Conner had agreed to file a joint return for 1997 to include this income, and that irrespective of whether or not a joint return was filed, she could not have filed separately forPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 NextLast modified: November 10, 2007