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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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