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tax of $27.68 for failure to timely file and $30.75 for failure
to timely pay tax, and $110.32 in interest.
Petitioner reported a $2,257 tax liability on his 1985
return. He computed his tax using income averaging. Respondent
disallowed petitioner's claimed Schedule C loss of $3,993, moving
expenses of $5,140, and the personal exemption for petitioner's
wife. Respondent also changed petitioner's filing status to
married filing separately and computed tax without using income
averaging. On July 16, 1990, respondent assessed $8,241 in tax
against petitioner based on these adjustments. Respondent
assessed additions to petitioner's 1985 tax of $1,236.38 for
failure to timely file, $1,373.75 for failure to timely pay tax,
$393.62 for underpayment of estimated tax, and $3,721.97 in
interest.
Petitioner reported a $776 tax liability on his 1986 return.
Respondent disallowed petitioner's claimed prepayment credit of
$594 and $1,052 claimed credit carryover from 1985, and
determined that petitioner underpaid his 1986 tax liability by
$182. On March 30, 1990, respondent assessed $776 in tax against
petitioner for 1986. Respondent disallowed certain tax credits
claimed by petitioner. As a result, respondent assessed
additions to petitioner's 1986 tax of $100 for failure to timely
file and $33.67 for failure to timely pay tax, and $104.14 in
interest.
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