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overpayment of taxes. Petitioners attached to the Form 1040 a
typed statement containing tax-protester rhetoric.
Respondent did not accept petitioners’ 2000 Form 1040 as a
valid return but issued separate notices of deficiency to them on
the basis of substitutes for returns that respondent prepared.
Mr. Jackson’s 2002 Taxable Year
In 2002, Mr. Jackson received $43,518.90 in wages from Hovis
Precision Products, Inc., as reported on Form W-2. In addition,
Mr. Jackson received a $1,493 refund of prior-year State income
taxes. Mr. Jackson did not file a Federal income tax return for
2002. Respondent issued a notice of deficiency on the basis of a
substitute for return that respondent prepared.
Petitioners’ 2003 Taxable Years
In 2003, Mr. Jackson received $42,414.13 in wages from Hovis
Precision Products, Inc., as reported on Form W-2. Mr. Jackson
did not file a Federal income tax return for 2003. Respondent
issued a notice of deficiency on the basis of a substitute for
return that respondent prepared.
In 2003, Ms. Jackson received wages in the following
amounts, as reported on Forms W-2: $13,734 from Caterpillar,
Inc.; $2,558 from the U.S. Postal Service; $3,465 from Godley
Group Ltd.; and $2,361 from GE Gas Turbines Greenville, L.L.C.
She also received $142 from the S.C. Employment Security
Commission, as reported on Form 1099-G, Certain Government and
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Last modified: November 10, 2007