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and adopts the Opinion of the Special Trial Judge, which is set
forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
NAMEROFF, Special Trial Judge: This case is before the Court
on respondent's Motion To Dismiss For Failure To State A Claim
Upon Which Relief Can Be Granted, filed pursuant to Rule 40.
Respondent further moved for the imposition of sanctions pursuant
to section 6673. Petitioner resided in Los Alamitos, California,
at the time the petition was filed in this case.
Respondent by a notice of deficiency dated March 13, 1995,
determined deficiencies in, and additions to, petitioner's
Federal income taxes for the taxable years 1989, 1990, and 1991
as follows:
Additions to tax
Year Deficiency Sec. 6651(a)(1) Sec. 6654(a)
1989 $16,054 $4,014 $1,084
1990 7,923 1,981 521
1991 13,206 3,172 725
The deficiencies in income tax (including self-employment
tax) are based on respondent's determination that petitioner
failed to file income tax returns for the taxable years before
the Court and had gross income, as reconstructed by respondent,
in the respective amounts of $48,337, $29,724, and $40,696.
Respondent further determined that petitioner had unreported
interest in 1989 of $343 and Form W-2 wages in 1991 in the amount
of $3,800 (of which $517 was withheld). The additions to tax
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