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Petitioner filed a claim of age discrimination against
Welding. In 2002, he received $53,000 to settle his
discrimination claim of which $19,055.58 was paid directly to his
attorney. The parties agree that no part of the settlement paid
to petitioner by Welding was compensation for physical injury or
physical sickness, and petitioner made no allegation that the
damages were paid for medical care attributable to emotional
distress.
The parties also agree that petitioner received in 2002:
(1) At least $481 in self-employment income, (2) at least $155 in
taxable interest, of which $19 was withheld, (3) $202 of
dividends, of which $23 was withheld, (4) a gain of $23 from the
sale of stocks and bonds, and (5) rental income of $5,744.23 and
rental expenses of $4,518.46.
The parties agree that petitioner filed a request for an
extension to file his 2002 Federal income tax return along with a
remittance of $1,500 on or before April 15, 2003. But the
parties also agree that petitioner has never filed a Federal
income tax return for 2002. The Internal Revenue Service (IRS)
made a return for him under section 6020(b) for 2002. The IRS
has no record of petitioner’s having filed a Federal income tax
return for 2001.
During preparation for trial, petitioner informed respondent
that he had a business for which he paid significant business
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Last modified: November 10, 2007