- 2 - Additions to Tax Year Deficiency Sec. 6651 Sec. 6654 1984 $4,086 $677 $149 1985 5,348 871 173 1986 6,076 971 162 1987 72,764 17,607 3,395 1988 5,199 698 161 1989 5,583 748 183 1990 5,962 796 189 1991 6,183 824 171 1992 6,626 1,039 170 All section references are to the Internal Revenue Code as in effect during the years in issue. Petitioner did not file a timely income tax return for any of the above taxable years. Respondent computed petitioner's tax for each of those years on the basis of the wages, pension income, interest income, and capital gains reported to the Internal Revenue Service and determined the above deficiencies and additions in the subject notice of deficiency. Petitioner bears the burden of proving that the tax deficiencies and additions to tax determined by respondent are wrong. Rule 142(a). All Rule references are to the Tax Court Rules of Practice and Procedure. The issue for decision is whether petitioner has met that burden. Petitioner resided in Bushkill, Pennsylvania, at the time he filed the instant petition. The petition states as follows:Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011