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to file a valid return for each year. For 2001 and 2002, there
is no dispute that petitioner’s filing status was “single”.
Therefore, his return filing thresholds for those 2 years as a
single taxpayer under age 65 (see supra note 9) were $7,450 (for
2001) and $7,700 (for 2002), amounts that exceed his gross income
for each of those years, as redetermined herein: $3,342.12. As
a result, petitioner was not required to file a return for either
2001 or 2002.
3. 1998 and 1999
While petitioner’s additions of the qualification “under
protest without prejudice” between the jurat and his signature on
both the 1998 and 1999 Forms 1040, and his addition of the margin
language to his 1999 Form 1040, may not amount to a disclaimer of
tax liability or a negation of the jurat, we cannot say the same
with respect to the effect of the attachment to each Form 1040.
Petitioner referred to the attachment to the 1998 Form 1040 on
line 7 of that form, and he referred to the attachment to the
1999 Form on both line 7 of that form and in the margin language.
In Sloan v. Commissioner, 102 T.C. 137 (1994), affd. 53 F.3d
799 (7th Cir. 1995), the taxpayers, after the jurats and before
their signatures on Forms 1040 submitted for several years, added
a reference to an accompanying statement of “denial and
disclaimer”, by which statement they erroneously denied any
Federal income tax liability for the year. We stated that the
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