Kenneth W. Diercks - Page 5

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               On the record before us, we find that petitioner failed to             
          prove error in respondent's determinations that he had income in            
          the amounts determined in the notice for each of the years 1987             
          through 1992.  We further find on that record that petitioner               
          failed to show that he is not liable for each of the years at               
          issue for (1) the addition to tax under section 6651(a)(1),                 
          (2) the addition to tax under section 6654(a), and (3) self-                
          employment tax, as determined in the notice.  Accordingly, we               
          sustain respondent's determinations in the notice.                          
               To reflect the foregoing,                                              

                                             Decision will be entered                 
                                        for respondent.                               


















          2(...continued)                                                             
          Ms. Diercks shows that Ms. Diercks received wages of only $6,362            
          for 1989 or approximately $530 a month during that year.                    




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