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12. In the notice of deficiency respondent determined
that petitioner was liable for an [sic] additions
to tax pursuant to I.R.C. � 6651(a), in the
amount of $9,071.00 in 1992 and $9,534.00 in
1993.
13. Petitioner concedes her liability for the
additions to tax under I.R.C. �� [sic] 6651(a)
as determined in the notice of deficiency.
14. In the notice of deficiency respondent
determined that petitioner was liable for
an [sic] additions to tax pursuant to I.R.C.
� 6654, in the amount of $1,584.00 for the
year 1993.
15. Petitioner concedes her liability for the
additions to tax under I.R.C. � 6654 as
determined in the notice of deficiency.
16. Petitioner concedes that the adjustments made
in the statutory notice of deficiency are in
all respects complete and correct.
17. Petitioner is not entitled to any of the
deductions listed in her petition.
This case was calendared for trial at a prior trial
session of the Court. Petitioner appeared at the call
of the prior calendar and moved for a continuance, citing
her own illness, her son's illness, and the fact that her
accountant was "about 95 percent finished" preparing her
1992 and 1993 Federal income tax returns. The Court
granted petitioner's motion for continuance but pointed
out to petitioner that respondent's requests for admissions
"are deemed to be facts under our rules and you didn't
respond to them." In response, petitioner did not advance
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