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section 6651(a)(1)1 for 1987 and 1989 in the amounts of $358 and
$1,556, respectively.
After concessions, the issues for decision are as follows:
(1) Whether petitioner has been denied due process by
respondent's actions such that petitioner is entitled to a
decision in his favor on all contested issues. We hold that
petitioner has not been denied due process. (2) Whether
petitioner is liable for self-employment taxes on income received
in 1987 and 1989.2 We hold that he is. (3) Whether petitioner
is liable for additions to tax for 1987 and 1989 under section
6651(a)(1). We hold that he is. (4) Whether petitioner is
liable for a penalty under section 6673. We hold that he is not.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference.
1 All section references are to the Internal Revenue Code
in effect for the years in issue, and all Rule references are to
the Tax Court Rules of Practice and Procedure.
2 Although petitioner failed to assign error to
respondent's determinations of liability for self-employment tax,
petitioner did raise this issue in his trial memorandum and at
trial. Respondent has objected to our consideration of this
issue on the grounds that it was untimely raised and
consideration of it would prejudice respondent. Respondent
received notice that petitioner intended to dispute his liability
for self-employment tax at least as early as the service of
petitioner's trial memorandum, which respondent received 16 days
before the first day of trial and 23 days prior to the second day
of trial held 1 week later. We shall accordingly consider this
issue as if properly raised by petitioner.
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