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Additions to Tax
Sec. Sec.
Year Deficiencies 6651(a)(1) 6654
1989 $4,352 $ 893 $235.79
1990 9,972 2,454 307.05
The issues for decision are as follows: (1) Whether
petitioner received unreported income for the years in issue, as
determined by respondent. We hold that he did. (2) Whether
petitioner is liable for self-employment taxes under section 1401
for the years in issue. We hold that he is. (3) Whether
petitioner is liable for additions to tax under section
6651(a)(1) for failure to file timely returns for the years in
issue. We hold that he is. (4) Whether petitioner is liable for
additions to tax under section 6654(a) for failure to make
estimated tax payments for the years in issue. We hold that he
is.
Some of the facts have been stipulated and are so found. We
incorporate by this reference the stipulation of facts and
attached exhibits. At the time of filing the petition,
petitioner resided in Hammond, Indiana. During the years in
issue, petitioner worked as a truck driver and earned income in
that capacity. In 1989, petitioner was employed by the following
companies and received W-2 income in the following amounts:
Ray Cossette Trucking $2,148
Citywide Constructing 554
Bork Transport 3,131
Weston Corporation 660
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Last modified: May 25, 2011