2
Camille D. Sands - docket No. 491-94:
Additions to tax
Sec. Sec. Sec. Sec. Sec.
Year Deficiency 6653(a)(1) 6653(a)(2) 6653(a)(1)(A) 6653(a)(1)(B) 6661
1984 $5,935 $297 * -- -- $1,484
1985 15,731 787 * -- -- 3,933
1986 27,448 -- -- $1,372 * 6,862
__________________
*Fifty percent of the interest due on the portion of the
underpayment attributable to negligence.
Kenneth and Maria Heller - docket No. 888-94:
Accuracy-related penalty
Year Deficiency Sec. 6662(a)
1989 $234,141.60 $46,828.32
Patrick J. Murphy - docket No. 955-94:
Accuracy-related penalty
Year Deficiency Sec. 6662(a)
1989 $329,292.97 $65,858.59
Respondent also determined that petitioners are liable for
increased interest pursuant to section 6621(c) (formerly
6621(d))2 for each of the taxable years in issue.
2Sec. 6621(d) was redesignated as sec. 6621(c) by sec.
1511(c)(1)(A) of the Tax Reform Act of 1986, Pub. L. 99-514, 100
Stat. 2085, 2744, and repealed by sec. 7721(b) of the Omnibus
Budget Reconciliation Act of 1989 (OBRA 89), Pub. L. 101-239, 103
Stat. 2106, 2399, effective for tax returns due after Dec. 31,
1989, OBRA 89 sec. 7721(d), 103 Stat. 2400. For convenience, we
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