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Carolyn M. Fankhanel, pro se.
Charles Baer, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge: By notice of deficiency dated November 21,
1994 (the deficiency notice), respondent determined deficiencies
in petitioner's Federal income taxes, and additions to tax, as
follows:
Additions to Tax
Year Deficiencies Sec. 6651(a)(1) Sec. 6654(a)
1983 $7,892 $1,973 $483
1984 2,622 656 165
1985 27,556 6,889 1,579
1986 9,535 2,384 461
1987 1,941 485 104
1988 3,601 900 232
1989 3,892 973 263
1990 198 62 -
1991 1,398 350 80
1992 178 100 -
1993 8,689 2,172 -
1In 1990, $36 was withheld from wages received by petitioner
and was submitted to the Internal Revenue Service. Thus, the
balance of tax that respondent claims is due from petitioner for
that year is $62.
The issues for decision are whether (1) respondent’s notice
of deficiency is arbitrary, (2) respondent bears the burden of
proof with respect to items of unreported income, (3) petitioner
may claim personal exemption deductions on account of her two
sons, (4) petitioner must report interest payments with respect
to child-support arrearages, (5) petitioner must report items of
income received in kind, (6) petitioner is entitled to additional
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