Janet A. Phillips - Page 3

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               (3) whether petitioner is liable for an addition to tax of             
          $115.35 under section 6654(a) for failure to pay estimated income           
          tax; and                                                                    
               (4) whether petitioner is liable for a penalty under section           
          6673(a)(1) for instituting or maintaining this case primarily for           
          delay or for taking a frivolous or groundless position in this              
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated, and the stipulated             
          facts and accompanying exhibits are hereby incorporated by                  
          reference into our findings.  At the time she filed her petition,           
          petitioner resided in Wise, Virginia.                                       
               During 2004, petitioner was a truck driver for Tyson Sales             
          and Distribution, Inc., and received $52,327.73 in wage income.             
          For that taxable year, Tyson Sales & Distribution, Inc., withheld           
          $3,573.81 in Federal income tax from petitioner’s wages.  During            
          2004, petitioner also received $227.64 in dividends from Tyson              
          Foods, Inc., under a stock purchase plan and $203.20 in dividends           
          from Tyson Foods, Inc., as a registered shareholder separate from           
          her participation in the stock purchase plan.  Petitioner was not           
          married and had no dependents in 2004.                                      
               For the 2004 taxable year, petitioner filed a so-called zero           
          return, utilizing a Form 1040, U.S. Individual Income Tax Return,           
          in which she stated that she had zero gross income and owed zero            

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Last modified: March 27, 2008