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to this amended return 2003 Forms 1099-MISC, Miscellaneous
Income, from National Quality Assurance USA, Inc. and Labtest
International, Inc.; on each, petitioner had crossed out the
amounts listed in the box labeled “nonemployee compensation” and
written in “0”. He included at the bottom of each of the Forms
1099-MISC the following statement:
This corrected Form 1099-MISC is submitted to rebut a
document known to have been submitted by the party
identified above as “PAYER” which erroneously alleges a
payment to the party identified above as the
“RECIPIENT” OF “gains, profit or income” made in the
course of a “trade or business”. Under penalties of
perjury, I declare that I have examined this statement
and to the best of my knowledge and belief, it is true,
correct, and complete.
Respondent issued to petitioner the notice of deficiency on
September 26, 2005, and petitioner timely filed a petition in
this Court. In the petition, petitioner stated the following:
I have submitted an amended tax return (1040X) to the
IRS addressing errors in my previous tax return
(1040EZ). I have also submitted an affidavit
explaining how two “1099-MISC” forms (identified in the
“Notice CP2000”) are incorrect. One was from “National
Quality Assurance USA Inc” and the other from “Labtest
International Inc.” Both “1099-MISC” forms erroneously
allege a payment to the party identified as he [sic]
“RECIPIENT” of “gains, profit or income” made in the
course of a “trade or business”. I rebutted both of
these documents in attachments to my amended 2003 tax
return, dated September 9, 2005. My amended tax return
did not indicate any greater tax liability than my
original tax return.
In the referenced affidavit, which was dated November 26, 2005,
petitioner stated that the Forms 1099-MISC from National Quality
Assurance USA Inc. and Labtest International Inc. “erroneously
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Last modified: May 25, 2011