Gwendolyn L. Kestin v. Commissioner

153 T.C. No. 2

UNITED STATES TAX COURT GWENDOLYN L. KESTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18254-17L. Filed August 29, 2019. After correctly reporting her 2014 wages as taxable income on Form 1040, “U.S. Individual Income Tax Return”, P submitted to the IRS a frivolous amended return on Form 1040X, “Amended U.S. Individual Income Tax Return”, on which she reported a zero tax liability and claimed the refund of all of the tax she had paid by withholding from her wages. The IRS sent to P a Letter 3176C, stating that the position on her amended return was…