This case is before the Court on respondent's Motion To
Dismiss For Failure To State A Claim Upon Which Relief Can Be
Granted, and the Amendment thereto, filed pursuant to Rule 40.
Petitioner resided in Lacey, Washington, at the time the
petition was filed in this case.
Respondent's Notice of Deficiency
Respondent issued a notice of deficiency to petitioner dated
May 15, 1995. In said notice, respondent determined a deficiency
in petitioner's Federal income tax for the taxable year 1992 in
the amount of $1,204 and an addition to tax under section
6651(a)(1) for failure to timely file in the amount of $291.50.2
The deficiency in income tax is based on respondent's
determination that petitioner failed to report wage and allocated
tip income from various payors as reflected in the following
schedule:
Income Payor Amount
Wages Manpower Int'l Inc. $75
Wages South Sound Red Robin Inc. 53
Wages Kokua, Inc. 1,386
Wages Shari's Management Corp. 87
Wages Hawks Prairie Inn Corp. 2,774
Tips " " 1,125
Wages Evergreen Ballroom 106
Restaurant
Wages TNT, Inc. 4,662
Practice and Procedure.
2 By Order dated Nov. 28, 1995, such part of this case that
related to a redetermination of FICA taxes, any addition to tax
or penalty with respect thereto, statutory interest, and
withholding tax credits was dismissed for lack of jurisdiction
and stricken from the petition.
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