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entitled to any greater amounts of deductions. We conclude that
respondent has shown by clear and convincing evidence that
petitioner has a little more than $33,000 of 1993 taxable income.
The 1993 tax tables show an income tax liability of $6,374
for a single person at that taxable income level. Petitioner has
not suggested, and we have not found any basis for concluding,
that petitioner is entitled to a more favorable tax status
(except for his claim to not being taxable under the Internal
Revenue Code because the Code is unconstitutional, at least as
applied to him) nor that he is entitled to any credit that
reduces his tax liability.
The only evidence in the record as to the amount of
petitioner’s 1993 income tax payments is the stipulated Form W-2
from the USPS, which shows $3,389.83 income tax withholding.
Petitioner does not contend, and we have not found any basis for
concluding, that petitioner is entitled to any greater amount of
withholding or that he made any other payments that are to be
taken into account for purposes of section 6651.
We conclude, and we have found, that respondent has shown by
clear and convincing evidence that the amount required to be
shown as tax by petitioner on a 1993 tax return exceeded the
amount withheld from petitioner’s wages as income tax.
We hold for respondent on this issue.
B. Fraud
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