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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.
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