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MEMORANDUM OPINION
CHABOT, Judge: This matter is before us on respondent’s
motion for judgment on the pleadings under Rule 120.1 Respondent
determined deficiencies in Federal individual income tax and
additions to tax under sections 6651(f)2 (fraud), 6654
(underpayment of estimated tax), and 6663 (fraud) against
petitioner as follows:
Additions to Tax
Year Deficiency Sec. 6651(f) Sec. 6654 Sec. 6663
1989 $21,344 $15,474 $112 --
1990 11,065 -- -- $8,299
1991 6,882 -- -- 5,162
1992 11,934 8,652 336 --
1993 11,597 18,408 486 --
1994 14,183 6,170 662 --
1 The cover letter and schedule 1 of the notice of deficiency
show this as a $8,408 addition to tax under sec. 6663. Schedule
7 of the notice of deficiency shows this as a $8,408 addition to
tax under sec. 6651(f). The matter is clarified in respondent’s
answer as being under sec. 6651(f). Petitioner has not raised
any concern about this matter. Taking into account the record as
a whole, we hold that respondent determined that the $8,408
addition to tax for 1993 was under sec. 6651(f) and not under
sec. 6663. Bokum v. Commissioner, 94 T.C. 126, 127 n.2 (1990),
affd. 992 F.2d 1132 (11th Cir. 1993); Saint Paul Bottling Co. v.
Commissioner, 34 T.C. 1137 (1960).
1 Unless indicated otherwise, all Rule references are to
the Tax Court Rules of Practice and Procedure.
2 Unless indicated otherwise, all section references are
to sections of the Internal Revenue Code of 1986 as in effect for
the years in issue.
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Last modified: May 25, 2011