- 2 -
Estate of David Dickerson and Dorothy Dickerson (the
Dickersons):
Penalty
Year Deficiency Sec. 6662(a)
1989 $21,113 $4,223
1990 26,378 5,276
Michael Michoff, Sr., and Beverly Michoff (Michoff, Srs.):
Additions to Tax Penalty
Year Deficiency Sec. 6653(a)1 Sec. 6661 Sec. 6662(a)
1986 $29,594 $1,480 $7,399 -0-
1987 8,447 422 2,112 -0-
1989 4,360 -0- -0- $872
1990 3,647 -0- -0- 729
Michael Michoff, Jr. (Michoff, Jr.):
Additions to Tax Penalty
Year Deficiency Sec. 6651 Sec. 6653(a) Sec. 6654 Sec. 6661 Sec. 6662(a)
1986 $103,152 $25,788 1$5,158 $4,991 -0- -0-
1987 30,846 7,712 11,542 1,668 -0- -0-
1988 8,379 -0- 419 -0- $2,095 -0-
1989 24,921 -0- -0- -0- -0- $4,984
Michael Michoff, Jr., and Kimberly Michoff, f.k.a. Kimberly
Columbo, (together known as Michoff, Jrs.):
Penalty
Year Deficiency Sec. 6662(a)
1990 $9,208 $1,842
Kimberly Colombo:
Addition to Tax Penalty
Year Deficiency Sec. 6653(a)1 Sec. 6661
1986 $16,587 $829 $4,147
1 If the penalty under sec. 6653(a)(1)(A) applies, the
penalty under sec. 6653(a)(1)(B) will also apply. Sec.
6653(a)(1)(B) includes 50 percent of the interest attributable to
that portion of the underpayment which is due to negligence or
disregard of the rules or regulations.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011