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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.
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Last modified: May 25, 2011