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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
proceeding.
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