- 12 -
Respondent, for 1993 and 1994, also determined that
petitioner was liable for self-employment tax and additions to
tax for failure to make estimated payments under section 6654.
Petitioner bears the burden of showing that part of respondent's
determination is in error. Petitioner chose not to carry that
burden. Accordingly, petitioner is liable for self-employement
tax and additions to tax for failure to make estimated payments
under section 6654 for his 1993 and 1994 taxable years.
To reflect the foregoing,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12
Last modified: May 25, 2011