- 12 - Respondent, for 1993 and 1994, also determined that petitioner was liable for self-employment tax and additions to tax for failure to make estimated payments under section 6654. Petitioner bears the burden of showing that part of respondent's determination is in error. Petitioner chose not to carry that burden. Accordingly, petitioner is liable for self-employement tax and additions to tax for failure to make estimated payments under section 6654 for his 1993 and 1994 taxable years. To reflect the foregoing, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12
Last modified: May 25, 2011