Kenneth & Linda J. Logie - Page 11

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               The entire underpayment of petitioners' tax was due to                 
          negligence or disregard of rules or regulations.  On their 1994             
          joint Federal income tax return, petitioners claimed double tax             
          benefits for parsonage allowances and failed to meet the                    
          requirements of section 107.  They also claimed a double                    
          deduction for certain supplies expenses and claimed an excessive            
          amount for utilities expenses.  Petitioners neglected to report             
          benefits received from Social Security.  Moreover, petitioners              
          completely disregarded their liability for self-employment tax.             
          Accordingly, respondent's imposition of an accuracy-related                 
          penalty under section 6662(a) is sustained.                                 
               To reflect the foregoing and the concession made by                    

                                             Decision will be entered                 
                                        under Rule 155.                               

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Last modified: May 25, 2011