Petitioners resided in Henderson, Nebraska, at the time that
their petition was filed with the Court.
Respondent's Notices of Deficiency
By notices dated May 12, 1995, respondent determined
deficiencies in petitioners' Federal income taxes for the taxable
years 1990 and 1992, as well as additions to tax, as follows:
Darold D. Friesen
Addition to tax
Year Deficiency Sec. 6651(a)(1)
1992 $1,391 $185.75
Rosella M. Friesen
Addition to tax
Year Deficiency Sec. 6651(a)(1)
1990 $709 $177.25
The deficiency in income tax determined against petitioner
Darold D. Friesen is based on respondent's determination that
said petitioner failed to report wages in the amount of $14,564
received during 1992 from Bosselman, Inc. The addition to tax
under section 6651(a)(1) is based on respondent's determination
that petitioner failed to file a timely income tax return for the
taxable year 1992.
The deficiency in income tax determined against petitioner
Rosella M. Friesen is based on respondent's determination that
said petitioner failed to report self-employment tax on non-
employee compensation in the amount of $5,018 received during
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