- 4 -
to fraud, which is the entire deficiency for the taxable year
1986.
Docket No. 20572-93 (Frank H. Wheaton, Jr.)
Additions to Tax
Sec.
Year Deficiency 6653(b)
1979 $65,558 $32,779
1980 1,026,785 513,393
1981 926,036 463,018
Additions to Tax
Sec. Sec. Sec.
Year Deficiency 6653(b)(1) 6653(b)(2) 6661
1982 $1,191,646 $595,823 1 $297,912
1983 587,593 293,797 1 146,898
1984 886,466 443,233 1 221,617
1985 1,145,974 572,987 1 286,494
1 The addition to tax under I.R.C. sec. 6653(b)(2) is
50 percent of the interest payable under I.R.C. sec. 6601 with
respect to the portion of the underpayment which is attributable
to fraud, which is the entire deficiency for the taxable years
1982, 1983, 1984, and 1985.
Additions to Tax
Sec. Sec. Sec. Sec.
Year Deficiency 6653(b)(1)(A) 6653(b)(1)(B) 6661 6662
1986 $1,141,552 $856,164 1 $285,388 --
1987 940,833 533,332 1 177,777 $45,945
1988 559,806 419,855 None 139,952 --
1 The addition to tax under I.R.C. sec. 6653(b)(1)(B) is
50 percent of the interest payable under I.R.C. sec. 6601 with
respect to the portion of the underpayment which is attributable
to fraud, which is the entire deficiency for the taxable year
1986 and $711,109 of the deficiency for the taxable year 1987.
Docket No. 27121-93 (Frank H. Wheaton, Jr.)
Year Deficiency Sec. 6662
1989 $235,948 $47,189.60
Docket No. 23092-94 (Frank H. Wheaton, Jr.)
Year Deficiency Sec. 6662
1990 $230,981 $46,196
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