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Additions to Tax
Sec. Sec. Sec.
Year Deficiency 6651(a)(1) 6653(a)* 6654(a)
1987 $3,858 $ 964.50 $192.90 $208.36
1988 5,298 1,324.00 265.00 339.00
* For 1987, the addition to tax is under sec. 6653(a)(1)(A)
and, additionally, under sec. 6653(a)(1)(B) for 50 percent of the
interest due on the underpayment of $3,858. For 1988, the
addition to tax is under sec. 6653(a)(1).
The issues for determination are: (1) Whether petitioner is
liable for the deficiencies in tax based upon amounts reported by
payers as having been paid to petitioner during the years in
question, and (2) whether petitioner is liable for the additions
to tax.
Some of the facts were stipulated. Those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time the petition was filed, petitioner's
residence was in the State of Arizona.
In the notices of deficiency, respondent determined, based
upon information reported by payers, that petitioner earned the
following income during the years in question:
1987 1988
Family Life Broadcast $16,799 $19,938
Arizona Central (interest) 73 12
Grace Broadcasting -- 1,600
Total $16,872 $21,550
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Last modified: May 25, 2011