Maro Kelven Arredondo - Page 3

                                        - 3 -                                         
          of a statutory deficiency does not take such amounts into account.  See sec.
          6211(b)(1).                                                                 
          1992                                                                        
               Income          Payor              Amount                              
               Wages3           Pizza Hut                 $1,189                      
               Nonemployee                                                            
               compensation  Carthage Press              2,387                        
          "     "         Kansas City Star            4,665                           
               Other self-                                                            
               employment income                         9,469                        
                3See supra note 2.                                                    
          1993                                                                        
               Income          Payor                      Amount                      
               Interest        Boatmen's Bank                $16                      
               "            United Missouri Bank            7                         
          Nonemployee                                                                 
               compensation  Carthage Press                994                        
          "     "         Kansas City Star           11,746                           
          "     "         APC Mo. Holdings, Inc.        951                           
               "     "         Kirksville Publishing         951                      
               Other self-                                                            
               employment income                         3,564                        

               The additions to tax under section 6651(a)(1) are based on             
          respondent's determination that petitioner's failure to timely              
          file income tax returns for the taxable years in issue was not              
          due to reasonable cause.  Finally, the additions to tax under               
          section 6654(a) are based on respondent's determination that                
          petitioner failed to pay the required amount of estimated taxes             
          for the taxable years in issue.                                             
          Petitioner's Petition                                                       
          Petitioner filed his petition on December 12, 1995.  The                    
          crux of petitioner's position is that nothing in subtitle A of              





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