- 5 - 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.Page: Previous 1 2 3 4 5
Last modified: May 25, 2011