- 16 - Petitioner claimed head-of-household filing status on her returns for the taxable years 1994 and 1995. Under section 2(b)(1), a taxpayer who is unmarried may file a return as "head of household" if that taxpayer maintains as his or her home a household which constitutes for more than one-half of such taxable year the principal place of abode of certain described individuals. In this case, petitioner has failed to establish that she maintained a household within the meaning of section 2(b). Petitioner neither owned nor paid rent for the house where Windi or Mr. Gorges resided during the taxable years in question. Moreover, Mr. Gorges is not a person who comes within the provisions of section 2(b)(1) and section 151. Accordingly, we sustain respondent on this issue. 4. Accuracy-Related Penalty Under Section 6662(a) Respondent determined that petitioner was liable for the accuracy-related penalty under section 6662(a) for the taxable years 1994 and 1995. The accuracy-related penalty is equal to 20 percent of any portion of an underpayment attributable to a taxpayer's negligence or disregard of rules or regulations. Sec. 6662(a) and (b)(1). The term "negligence" includes any failure to make a reasonable attempt to comply with the provisions of the Internal Revenue Code, and the term "disregard" includes any careless, reckless, or intentional disregard. Sec. 6662(c). ThePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011