- 2 - Earnest Tillman petitioned the Court to redetermine respondent’s determination of a deficiency in his 1990 and 1991 Federal income taxes and additions thereto under sections 6651(a)(1) and 6654. Respondent reflected this determination in a notice of deficiency issued to Earnest Tillman on April 26, 1994. The notices of deficiency show the following deficiencies, additions to tax, and penalty: Earnest and Laura Tillman, docket No. 4281-94 Additions to Tax Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6662(a) 1989 $27,770 $6,967 $5,057 Earnest Tillman, docket No. 13423-94 Additions to Tax Year Deficiencies Sec. 6651(a)(1) Sec. 6654 1990 $33,203 $8,301 $2,179 1991 53,119 13,280 3,046 In an amendment to her answer, respondent alleges that Mr. Tillman is liable for deficiencies for 1990 and 1991, greater than those amounts shown in the corresponding notice. The greater deficiencies, respondent states, stem from: (1) An insurance payment that Mr. Tillman received in 1990 to cover the theft of his fully depreciated truck, and (2) moneys that Mr. Tillman received in 1990 and 1991, for sales that he did not report on his Schedules C, Profit or Loss From Business. ThePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011