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Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the matter under consideration,
and all Rule references are to the Tax Court Rules of Practice and
Procedure.
Respondent determined the following deficiencies in, and
additions to, petitioner's Federal income taxes:
Additions to Tax
Sec. Sec. Sec. Sec. Sec.
Year Deficiency 6651(a)(1) 6653(a)(1)(A) 6653(a)(1)(B) 6653(a)(1) 6654
1987 $62,203 $15,551 $3,110 1 --- $3,359
1988 28,777 7,194 --- --- $1,439 1,843
1989 78,170 19,543 --- --- --- 5,287
1 50 percent of the interest payable under sec. 6601 on the portion of the
underpayment attributable to negligence or disregard of rules or regulations.
The underlying matter herein was resolved pursuant to a
stipulation of settled issues filed with the Court on June 20,
1997. In the settlement, respondent conceded all deficiencies and
1(...continued)
by sec. 1551 of the Tax Reform Act of 1986, Pub. L. 99-514, 100
Stat. 2752 (applicable to all proceedings commenced after Dec.
31, 1985), and by sec. 6239(a) of the Technical and Miscellaneous
Revenue Act of 1988, Pub. L. 100-647, 102 Stat. 3342, 3743-3747
(effective for all proceedings commenced after Nov. 10, 1988).
Sec. 7430 was again amended by the Taxpayer Bill of Rights 2
(TBOR2), Pub. L. 104-168, sec. 701, 110 Stat. 1452, 1463-1464
(1996), effective for all proceedings commenced after July 30,
1996. The amendments to that section place on the Commissioner
the burden of proving that the position of the United States was
substantially justified. Sec. 7430(c)(4)(B).
A judicial proceeding is commenced by the filing of a
petition. Rule 20(a). Petitioner filed her petition on May 10,
1996. Accordingly, the amendments to sec. 7430 by TBOR2 are
inapplicable here. See Maggie Management Co. v. Commissioner,
108 T.C. 430 (1997).
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