Gary L. Carnahan - Page 2

                                        - 2 -                                         
                   Additions to Tax                                                   
          Year      Deficiency     Section 6651(a)(1)2 Section 6654(a)                
          1991      $15,389        $3,847             $882                            
               Respondent revised the determinations in the notice of                 
          deficiency (notice), as follows:                                            
                        Additions to Tax                                              
          Year     Deficiency     Section 6651(a)(1)   Section 6654(a)                
          1991      $12,651            $3,163               $721                      
          The foregoing revisions reflect respondent's concession that a              
          Form 1099 in the amount of $6,791.10 issued by Codega & Fricke,             
          Inc. (Codega & Fricke) had been erroneously reported to the                 
          Internal Revenue Service (Service) and erroneously included in              
          respondent's determinations of unreported income and computations           
          of the deficiency and additions to tax for petitioner's taxable             
          year 1991.3                                                                 


          1(...continued)                                                             
          provided by law.                                                            
          2  All section references are to the Internal Revenue Code in               
          effect for the year at issue.  All Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      
          3  Respondent made the concession in a memorandum brief for                 
          respondent (respondent's memorandum brief) filed at the Court's             
          request after the Court held a hearing on respondent's motion to            
          dismiss for failure to state a claim and for damages under sec.             
          6673 (respondent's motion).  The Court requested respondent to              
          file that memorandum brief in order to respond to the allegation            
          in petitioner's amended petition that the Form 1099 for 1991 that           
          was issued to petitioner by Codega & Fricke in the amount of                
          $6,791.10 was erroneous.  In respondent's memorandum brief, re-             
          spondent (1) represented that, upon investigation by respondent,            
                                                             (continued...)           





Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011