Gaylon L. Harrell - Page 2

                                         -2-                                          
               James A. Kutten, for respondent.                                       



                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHABOT, Judge:  Respondent determined deficiencies in                  
          Federal individual income tax and additions to tax under sections           
          6651(a)(1)1 (failure to file), 6651(f) (fraud), and 66542                   
          (underpayment of estimated tax) against petitioner as follows:              
                               Additions to Tax                                       
          Year   Deficiency   Sec. 6651(a)(1)   Sec. 6651(f)   Sec. 6654              
          1991    $3,436      $859           --                  $113                 
          1992     3,293      823            --                  79                   
          1993     6,374      --            $2,868               269                  



               1    The notice of deficiency computations for the additions           
          to tax under secs. 6651(a)(1) and 6651(f) did not take into                 
          account withholdings on petitioner’s wages.  Sec. 6651(b)(1).               
          Respondent concedes that (1) the additions to tax due under sec.            
          6651(a)(1) for 1991 and 1992 are in the amounts of $737 and $738,           
          respectively, and not in the amounts of $859 and $823, as                   
          determined in the notice of deficiency; and (2) the addition to             
          tax due under sec. 6651(f) for 1993 is $2,239, and not $2,868 as            
          determined in the notice of deficiency.                                     
               Unless indicated otherwise, all section references are to              
          sections of the Internal Revenue Code of 1986 as in effect for              
          the years in issue.                                                         
               2    The notice of deficiency computation for the addition             
          to tax under sec. 6654 also apparently failed to take into                  
          account withholdings on petitioner’s wages.  Sec. 6654(g).  The             
          Rule 155 computation is to take into consideration withholdings             
          from petitioner’s wages, in computing this addition to tax.                 
               Unless indicated otherwise, all Rule references are to the             
          Tax Court Rules of Practice and Procedure.                                  






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