- 6 - Petitioner's filing status was married, filing separately in 1992. Sec. 1(d). Petitioner's wife filed a separate return in which she itemized deductions. Petitioner is not entitled to a standard deduction because his spouse itemized deductions on her return. Sec. 63(c)(6)(A). We sustain respondent's determination that petitioner has a $23,768 income tax deficiency for 1992. C. Self-Employment Tax Respondent determined that petitioner is liable for self- employment tax of $8,676, section 1401, and that he may deduct self-employment tax of $4,338, section 164(f), for 1992. We sustain respondent's determination on this point. D. Addition to Tax for Failure To File a Return Respondent determined that petitioner is liable for the addition to tax for failure to file a return. Sec. 6651(a). Petitioner contends that he is not liable for this addition to tax because he is an individual and not a person, and he was not involved in excisable activity. Section 6651(a)(1) imposes an addition to tax of up to 25 percent for failure to timely file Federal income tax returns unless the taxpayer shows that such failure was due to reasonable cause and not willful neglect. Petitioner did not file a Form 1040 for 1992. A Form 1040 which discloses no information relating to a taxpayer's income is not a return within the meaning of section 6011. Hatfield v. Commissioner, 68 T.C. 895 (1977); Cupp v. Commissioner, 65 T.C. 68, 79-80 (1975), affd.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011