8907 Madison, WI 53708 Respondent.
Petitioners appear on their own behalf.
The Department is represented by Attorney Sheree Robertson, of Madison, Wisconsin. Petitioners jointly filed a Form 1A Wisconsin income tax return for 1996, and a copy of their federal income tax return for that year was not attached. Petitioners jointly filed a Form 1A Wisconsin income tax return for 1997, and a copy of their federal income tax return for that year was not attached. Petitioners allege the alimony payments were not reported because Mr. Fritz, who resided in the state of Pennsylvania during these two years, could not claim the payments as a deduction for Wisconsin income tax purposes. Petitioners reported on their federal income tax returns for 1996 and 1997 the alimony payments that Mrs. Jensen received from Mr. Fritz.