- 2 - agrees with and adopts the opinion of the Chief Special Trial Judge, which is set forth below. OPINION OF THE SPECIAL TRIAL JUDGE PANUTHOS, Chief Special Trial Judge: Respondent determined a deficiency in petitioner's 1991 Federal income tax in the amount of $8,241, an addition to tax pursuant to section 6651(a) in the amount of $894.25, and an addition to tax pursuant to section 6654 in the amount of $175.85.2 The issues for decision are: (1) Whether petitioner timely filed his 1991 Federal income tax return;3 (2) whether petitioner can elect married filing joint return status pursuant to section 6013; (3) whether 2 We granted respondent's motion for leave to amend her answer to conform the pleadings to the evidence presented. Respondent asserts additional Schedule C income in the amount of $5,547 and a capital gain of $4,217. The increase results from items reflected on the purported copy of the 1991 return. Petitioner agrees to the additional Schedule C income; however, he claims offsetting expenses. Petitioner agrees to the capital transaction but claims a loss rather than a gain. The deficiency and additions to tax asserted in the amended answer are as follows: Additions to Tax Deficiency Sec. 6651(a) Sec. 6654 $10,126 $1,366 $326 Respondent bears the burden of proof to the extent she seeks an increased deficiency and increased additions to tax. Rule 142(a). 3 There is a dispute as to whether the 1991 return was filed and whether a purported copy of the return submitted by petitioner to the Internal Revenue Service at a later date constitutes the filing of a return. Because of this dispute, any references to the 1991 return are not intended as a conclusion that the document constitutes a return or that it was filed.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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