- 3 - 1992 Income Payor Amount Wages1 University Hospitals of Cleveland, Ohio $33,356 1Respondent has given petitioner credit for amounts withheld from petitioner's taxes insofar as petitioner's ultimate tax liability is concerned. However, the determination of a statutory deficiency does not take such amounts into account. See sec. 6211(b)(1). 1993 Income Payor Amount Wages1 University Hospitals of Cleveland, Ohio $34,705 Self-employment income2 A.F. Feo, PhD & Assoc. 6,547 1See supra note 1. 2The deficiency in income tax for 1993 includes self- employment tax pursuant to sec. 1401. The additions to tax under section 6651(a)(1) are based on respondent's determination that petitioner's failure to timely file income tax returns for the taxable years in issue was not due to reasonable cause. Finally, the addition to tax under section 6654(a) is based on respondent's determination that petitioner failed to pay the required amount of estimated taxes for 1993. Petitioner's Petition Petitioner filed her petition, a 23-page typewritten document, on December 15, 1995. The crux of petitioner's position appears to be that respondent acted illegally, and inPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
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