- 2 - Laurel Ann Curtis, pro se. Brenda M. Fitzgerald, for respondent. MEMORANDUM OPINION HALPERN, Judge: By four separate notices of deficiency, each dated March 20, 1995, respondent determined deficiencies in petitioner’s Federal income tax and additions to tax under sections 6651(a)(1) (failure to file tax return) and 6654(a) (failure to pay estimated tax) as follows: Additions to Tax Sec. Sec. Year Deficiency 6651(a)(1) 6654(a) 1983 $4,533 $1,133 $277 1984 5,098 1,275 321 1985 5,863 1,466 336 1986 10,619 2,655 513 1987 11,578 2,895 624 1988 11,156 2,789 713 1989 12,748 3,187 865 1990 13,969 3,492 920 1991 12,141 3,035 698 1992 22,074 5,519 964 1993 17,493 4,373 732 In addition to determining whether these deficiencies in tax and additions to tax should be sustained, we must determine whether petitioner must pay to the United States a penalty under section 6673(a)(1) on account of instituting or maintaining proceedings primarily for delay or taking positions that are frivolous or groundless.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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