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$3,342.12 distribution, the amount he reported on line 16b of the
2001 Form 1040. Petitioner signed the 2001 Form 1040 under the
jurat, and, as on the 1998 and 1999 Forms 1040, he wrote
immediately above his signature: “UNDER Protest, Without
Prejudice”. Petitioner inserted along one of the margins of both
pages of the 2001 Form 1040 and the above-mentioned attachments
thereto essentially the same statement that he added to the 1999
Form 1040. The protest document attached to the 2001 Form 1040
contains much of the same material and essentially the same
arguments as are contained in the corresponding document attached
to the 1999 Form 1040.
2002
Petitioner obtained an extension of time to file his 2002
Federal income tax return until August 15, 2003. On August 14,
2003, petitioner submitted to the IRS a Form 1040 for 2002 (the
2002 Form 1040). Petitioner reported $3,342.12 on line 7 (wages,
salaries, tips, etc.), which was his only item of reported income
for 2002. Petitioner did not report any taxes paid or withheld
for 2002, and he reported a zero tax liability for the year.
Petitioner attached copies of (1) a Form 1099-R for 2002 from
Mobil Pension Trust reporting a $3,342.12 distribution, the
amount he (mistakenly) reported on line 7 of the 2002 Form 1040,
(2) a Form SSA-1099-SM for 2002, which reported $18,040.80 in
gross Social Security benefits paid to petitioner (or for his
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Last modified: November 10, 2007