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Respondent's opening brief states as follows:
Also, there are two additional adjustments.
In the notice of deficiency issued to petitioner
in Docket No. 16562-90 [Mr. Lemons], respondent
did not adjust the self employment tax for the
1987 taxable year. Respondent has recently
discovered that the correct amount of such tax
is $3,911 instead of $2,335. Also, the adjust-
ment to the self employment tax for taxable year
1987 of petitioner in Docket No. 16799-90
[Mrs. Lemons] is also incorrect. The amount
should be increased from the notice of deficiency
amount of $2,335.00 to $4,465.00. Both of these
adjustments, because they are computational and
unrelated to the other adjustments in the
notices, should be addressed at the conclusion
of this matter under T.C. Rule 155.
Contrary to the above, the notice of deficiency issued to
Mr. Lemons, petitioner in docket No. 16562-90, does adjust
the self-employment tax reported by Mr. Lemons for 1987,
and the notice of deficiency issued to Mrs. Lemons,
petitioner in docket No. 16799-90, made no adjustment to
the self-employment tax reported by Mrs. Lemons for 1987.
Petitioners' reply brief contains the following
statement in response to respondent:
Respondent states that there are two
additional adjustments which were not made in the
Notice of Deficiency relating to self employment
tax for 1987 and that these adjustments should be
addressed in the Rule 155 computation. Neither
of these adjustments was made in the Notice of
Deficiency, neither was mentioned in either
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