Alan D. Stang - Page 2

                                        - 2 -                                         
                    Held, further, a penalty under sec. 6673, I.R.C.,                 
               is due from P and is awarded to the United States in                   
               the amount of $5,000                                                   

               Alan D. Stang, pro se.                                                 
               Stephen S. Ash, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WHERRY, Judge:  Respondent determined the following                    
          deficiencies and additions to tax with respect to petitioner’s              
          Federal income taxes for the taxable years 1999 through 2001:1              
                                             Additions to Tax                         
               Year      Deficiency     Sec. 6651(a)(1)     Sec. 6654                 
               1999      $3,596         $899.00             $174.01                   
               2000      15,137         3,784.25            808.54                    
               2001      7,501          1,875.25            299.77                    
          The issues for decision in these consolidated cases are:                    
               1) Whether petitioner received unreported income in the form           
          of wages and nonemployee compensation from The Gem City                     
          Engineering Company (GCE) during 1999, 2000, and 2001, upon which           
          he is liable for Federal income taxes;                                      
               (2) whether petitioner is liable for self-employment taxes             
          pursuant to section 1401 on income earned in the form of                    
          nonemployee compensation during 2000 and 2001;                              



               1 Unless otherwise indicated, section references are to the            
          Internal Revenue Code in effect for the years in issue, and Rule            
          references are to the Tax Court Rules of Practice and Procedure.            




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011