- 4 - that he was exempt from withholding, did not have a 1993 tax liability, and did not expect to have a 1994 tax liability. By filing this form, which remained in effect for 1995, Mr. VanNoord attempted to prevent the Internal Revenue Service from collecting his income tax liability. Moreover, he attempted to evade tax by failing to file his returns. Accordingly, Mr. VanNoord is liable for the section 6651(f) additions to tax relating to 1994 and 1995. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4
Last modified: May 25, 2011