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Respondent determined a deficiency in, and an accuracy-
related penalty under section 6662(a) on, petitioner’s Federal
income tax (tax) for his taxable year 2000 in the respective
amounts of $3,690 and $738.
The issue remaining for decision is whether the notice of
deficiency (notice) that respondent issued to petitioner with
respect to his taxable year 2000 is invalid. We hold that it is
not.
Background
Most of the facts have been stipulated and are so found.
Petitioner resided in Memphis, Tennessee, at the time he
filed the petition in this case and at all other relevant times.
Petitioner filed a tax return for his taxable year 2000
(2000 return). In the 2000 return, petitioner reported wages of
$9,246, total Social Security benefits of $18,070, and taxable
Social Security benefits of $0 and claimed two dependency exemp-
tions, the earned income credit, and head of household filing
status.
Respondent’s office in Holtsville, New York, issued to
petitioner a notice relating to his taxable year 2000. In that
notice, respondent determined that petitioner did not have wages
of $9,246 as reported in his 2000 return and that he is not
entitled to the two dependency exemptions, the earned income
credit, and the head of household filing status that he claimed
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Last modified: May 25, 2011