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Watson and Associates of Midland, Inc. (Watson, Inc.), reporting
the payment of $48,000 in wages to petitioner and withheld income
and Social Security taxes of $1,845 and $2,976, respectively
(both of which amounts were reflected on the 1998 Form 1040 and
included in the total amount for which petitioner sought refund),
and (2) a Form 1099-R, Distributions From Annuities, Retirement
or Profit Sharing Plans, IRAs, Insurance Contracts, etc., for
1998 from “Mobil Oil Corp Inc Pension Plan” (Mobil Pension Trust)
reporting a $1,114.04 distribution to petitioner, the amount
petitioner reported on line 16b of the 1998 Form 1040. The 1998
Form 1040 does not include $80.22 of interest reflected on a Form
1099-INT, Interest Income, issued to petitioner by Amerus Life
Insurance Company, which form was not attached to the 1998 Form
1040. Petitioner signed the 1998 Form 1040 under the preprinted
jurat,3 but, just above his signature, he wrote “UNDER PROTEST
Without Prejudice”. Also, on line 7 of the 1998 Form 1040,
petitioner wrote “See attached letter to the Social Security
Administration”. In that letter, dated October 4, 1999, and in
an attachment to it (a letter from petitioner to Watson, Inc.,
dated January 11, 1998 (the Watson, Inc., letter)), petitioner
argues, on the basis of regulations and cases cited therein, that
3 The jurat is the portion of the Form 1040 which reads:
“Under penalties of perjury, I declare that I have examined this
return and accompanying schedules and statements, and to the best
of my knowledge and belief, they are true, correct, and
complete.”
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