James E. Stafford - Page 2

                                        - 2 -                                         

                         Additions to Tax                                             
                         Sec. 6653 Sec. 6653 Sec. 6653 Sec. 6653 Sec.                 
          Year   Deficiency    (b)(1)1(b)(2)   (b)(1)(A)1(b)(1)(B) 6654                 
          1982      $3,323   $1,662      2         ---    ---     $85                 
          1983       4,336    2,168      2         ---     ---     266                
          1984       1,291      646      2           ---     ---       52             
          1985       3,944    1,972      2         ---     ---      222               
          1986       4,089     ---     ---   $3,067      2      198                   
          1987       3,685     ---     ---       2,764     2      200                 
          1988       2,427    1,820     ---       ---     ---  153                    
          1 In the alternative to the additions to tax for fraud, respondent determined additions to tax
          under secs. 6651(a)(1) and  6653(a)(1) and (2) for all years at issue.      
          2 50 percent of the interest payable under sec. 6601 for the portion of the underpayment due to
          fraud.                                                                      
          Respondent moves for summary judgment as to:  (1) The                       
          deficiencies and the additions to tax under section 6654 for                
          failure to pay estimated tax; and (2) the additions to tax for              
          fraud under the applicable provisions of section 6653(b) for all            
          years at issue.2                                                            
          Background                                                                  
          Petitioner filed a timely petition stating, inter alia, that                
          "Without a grant of immunity, Petitioner is prevented from                  
          submitting financial information sufficient to refute the taxable           
          income determined by Respondent lest it be used against him in a            
          civil or criminal matter".  The petition then discusses the Fifth           
          Amendment to the Constitution and certain cases interpreting that           
          Amendment.                                                                  
               Respondent filed a timely answer, affirmatively alleging               
          fraud for all of the years at issue.  Petitioner did not file a             


          2  Respondent's motion for summary judgment does not address                
          the secs. 6651(a)(1) and 6653(a)(1) and (2) additions to tax for            
          failure to timely file and for negligence, respectively, which              
          were determined as an alternative to fraud in the notice of                 
          deficiency for all years and asserted in the answer for taxable             
          years 1982 and 1983.  We do not reach those issues.                         



Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011