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For taxable years 1993 and 1994, however, we have concluded
that petitioner had income from self-employment in the amounts of
$2,000 and $3,250, respectively. Section 6017 provides that
every individual who has self-employment income of $400 or more
shall file a return with respect to self-employment tax. Section
1.6017-1(a)(1), Income Tax Regs., provides, in part:
A return is required under this section if an individual has
self-employment income, as defined in section 1402(b), even
though he may not be required to make a return under section
6012 for purposes of the tax imposed by section 1 or 3 [i.e.
income tax]. Provisions applicable to returns under section
6012(a) shall be applicable to returns under this section.
[Emphasis added.]
Petitioner was a tax return preparer and should have been
aware of these provisions. Moreover, other than indicating that
he was busy representing himself in his litigation against Ms.
Michell (with substantial travel and research time required)
petitioner has offered no reasonable excuse for his failure to
file returns for 1993 and 1994. He was able to prepare returns
for others during this period and could have found the time to
prepare his own. Upon due consideration of the entire record, we
conclude that petitioner is liable for additions to tax under
section 6651(a)(1) for the years 1993 and 1994.
Decision will be entered
under Rule 155.
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