- 2 - income tax in the amount of $7,228 and an addition to tax under section 6651(a)(1) in the amount of $215. The issues for decision are: (1) Whether petitioner received taxable wages and unemployment compensation in the amounts determined by respondent and (2) whether petitioner is liable for the addition to tax under section 6651(a)(1) for failure to file a return. The parties were unable to agree on a stipulation of facts in this case. Our findings of fact are based on the record consisting of testimony of witnesses and documents submitted into evidence. During the period December 1992 through mid-February 1993, petitioner was unemployed. During the period January 6 through February 8, 1993, the State of Connecticut issued seven checks in the amount of $198 each, for a total of $1,386, as unemployment compensation to petitioner. The Connecticut Department of Labor records further reflect that each of the seven payments to petitioner was designated as $288; however, $90 was offset from each payment to pay an outstanding child support order. Accordingly, the total payments for unemployment insurance in 1993 paid on behalf of petitioner were $2,016 (7 X $288) although petitioner was sent checks totaling $1,386 (7 X $198). A total of $630 was sent to the Connecticut court to be applied against the outstanding court order for child support. Sometime during the last week of January 1994, petitioner was sent a Form 1099Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011