Joseph Baldwin Campbell - Page 6

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                  Petitioner did not timely file his Federal income tax return                           
            for the year at issue.  He filed his return for 1992 after the                               
            notice of deficiency was issued.  In the notice of deficiency,                               
            respondent determined that petitioner had unreported income of                               
            $43,380 and unreported nonemployee compensation income of $1,951,                            
            both from the tribal council.  Respondent further determined that                            
            petitioner had unreported interest income of $98 from Norwest                                
            Bank, and that he was liable for self-employment taxes of $275.5                             
            Respondent allowed petitioner a self-employment tax deduction of                             
            $138, a standard deduction of $3,600, and one personal exemption                             
            of $2,300.  Respondent also determined that petitioner was liable                            
            for additions to tax under section 6651(a)(1) for failure to                                 
            timely file a Federal income tax return, section 6651(a)(2) for                              
            failure to timely pay the amount shown as tax on the return, and                             
            section 6654(a) for failure to make estimated tax payments, in                               
            the amounts of $1,915, $681, and $374, respectively.                                         
                  In a Stipulation of Settled Issues filed with the Court at                             
            trial, petitioner conceded that the nonemployee compensation of                              
            $1,951 from the tribal council and the interest income of $98                                
            from Norwest Bank were includable in gross income for 1992.                                  
            Further, petitioner conceded that he was liable for self-                                    

                  All the unreported income adjustments were based on                                    
            information reported to respondent by third party payers.                                    

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