- 2 -
1984 2,064 516 130
1985 2,059 515 118
1986 2,245 561 100
On brief, respondent asks the Court to find the following
deficiencies in, and additions to, petitioner's Federal income
tax:2
Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6654(a)
1983 $5,277 $641 $114
1984 1,331 100 3
1985 2,059 515 118
1986 1,8373 -- --
The issues remaining for decision are:4
2 Respondent also asserts on brief that petitioner has prepay-
ment credits of $2,714, $1,015, and $0 for 1983, 1984, and 1985,
respectively.
3 Although respondent contends on brief that petitioner has un-
reported income for 1986 resulting in a deficiency for that year
of $1,837, she concedes that petitioner has a prepayment credit
of $2,626 and thus an overpayment of $789 for that year. How-
ever, respondent further contends that that overpayment for 1986
is barred by the statutory period of limitations. We shall not
address respondent's contentions about the deficiency or the
overpayment for 1986 because (1) the parties have stipulated that
there is no deficiency in, or additions to, petitioner's Federal
income tax for 1986, and (2) petitioner does not dispute, and we
conclude that she concedes, respondent's position that the over-
payment for 1986 is barred by the statutory period of limita-
tions.
4 Petitioner contends for the first time in her answering brief
that she had a dependent during each of the years at issue for
whom she is entitled to a dependency exemption. It is well
settled that the Court will not consider issues raised for the
first time on brief when to do so would prevent the opposing
party from presenting evidence that that party might have prof-
fered if the issue had been timely raised. DiLeo v. Commis-
sioner, 96 T.C. 858, 891 (1991), affd. 959 F.2d 16 (2d Cir.
1992); Shelby U.S. Distribs, Inc. v. Commissioner, 71 T.C. 874,
(continued...)
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