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Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6653
1979 $25,292 $3,823 $1,745
1980 35,137 9,248 12,150
1On brief, respondent argues that pursuant to sec. 6653(a),
petitioner is subject to a $1,150 addition to tax for 1980.
However, in the notice of deficiency, respondent determined the
sec. 6653(a) addition to tax for 1980 to be $2,150. We find the
$1,150 amount to be a typographical error.
All section references are to the Internal Revenue Code in
effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure, unless otherwise
indicated. All dollar amounts are rounded to the nearest dollar,
unless otherwise indicated.
For 1979 and 1980, petitioner made estimated tax payments of
$10,000 and $6,000, respectively. Petitioner, however, did not
file his 1979 and 1980 Federal income tax returns until January
10, 1992. Respondent issued the notice of deficiency for 1979
and 1980 on November 2, 1994. Accordingly, the notice of
deficiency is valid since it was issued within 3 years of the
date petitioner filed his returns for the taxable years in issue.
Sec. 6501(a).1
1 It appears respondent improperly assessed petitioner for
1979 and 1980 on the basis of a substitute return filed under
sec. 6020(b) without issuing a notice of deficiency, in violation
of sec. 6213(a). As a result of a question from the Court,
respondent released the lien for 1979 but did not release the
lien for 1980, apparently because petitioner's 1980 purported
liability, as determined by respondent, was not satisfied.
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Last modified: May 25, 2011