Unfortunately, the docket entry most likely to have been amusing is one not readily viewable:In 2009 petitioner worked for Conti Electric, Inc., and Shimmick Obayashi Joint Venture and received $19,889 and $10,128, respectively, for a total of $30,017. Respondent received Forms W-2, Wage and Tax Statement, from Conti Electric, Inc., and Shimmick Obayashi Joint Venture showing $30,017 of wages paid to petitioner.
Petitioner filed timely Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, for the 2009 tax year. His return showed no income and no income tax withheld. Petitioner submitted a second Form 1040EZ to the Appeals Office, but the Internal Revenue Service did not process it. On his second Form 1040EZ petitioner showed no income but claimed a refund of $2,296 for income tax withheld.
On April 1, 2011, petitioner signed a Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement, or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. This form shows that Conti Electric, Inc., and Shimmick Obayashi Joint Venture withheld Social Security and Medicare taxes totaling $2,296. Petitioner never paid income tax on his wages for 2009...
Petitioner argues that his wages are excludable from gross income. He contends that to be includible in gross income his wages have to come from a privileged activity.
11/26/2012 MOTION by petr. to take judicial notice (per Judge)
The court spent about as much time preparing the decision as Thibodeaux spent preparing his 1040EZ. 15 months and 10 docket entries after filing his tax court case he end up with:
We do not need to discuss petitioner’s frivolous and groundless argument... Decision will be entered for respondent.