This case is before the Court on respondent's Motion To
Dismiss For Failure To State A Claim Upon Which Relief Can Be
Granted And To Award Damages, filed pursuant to Rule 40 and
section 6673(a).
Petitioner resided in Custer, Washington, at the time the
petition was filed in this case.
Respondent's Notice of Deficiency
By notice dated March 3, 1995, respondent determined
deficiencies in, and additions to, petitioner's Federal income
taxes for the taxable years 1992 and 1993 as follows:
Addition to tax
Year Deficiency Sec. 6651(a)(1)
1992 $7,369 $100
1993 2,981 102
The deficiencies in income taxes are based on respondent's
determination that petitioner, an employee of the Boeing Company,
failed to report the following income on tax returns for the
years in issue:
Taxable Year
Income Payor 1992 1993
Wages Boeing $41,521 $18,276
Interest IRS 630 ---
Interest U.S. Bank 36 15
Interest 1st Interstate Bank --- 240
Unemploy- Washington Employ-
ment Comp. ment Security Dept. --- 7,371
1(...continued)
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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