- 2 -
Additions to Tax, I.R.C.
Sec. Sec. Sec.
Year Deficiency 6653(b)(1) 6653(b)(2) 6654
1982 $ 4,551 $2,276 50% of interest $444
due on $4,551
1983 6,401 3,201 50% of interest 392
due on $6,401
1984 15,843 7,922 50% of interest 997
due on $15,843
Unless otherwise indicated, 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.
Petitioner did not appear for trial. Respondent filed
motions for judgment by default and for a penalty under section
6673.
Respondent's Motion for Judgment by Default
Respondent's Motion for Judgment by Default relies on facts
and evidence deemed stipulated pursuant to an Order of the Court
made under Rule 91(f)(3) and, in addition, on facts pleaded in
the answer. Respondent contends that those materials are
sufficient to carry respondent's burden of proof because of
petitioner's default, relying on Smith v. Commissioner, 91 T.C.
1049 (1988), affd. 926 F.2d 1470 (6th Cir. 1991). Respondent,
however, also called two witnesses in further support of
respondent's determination of fraud. The witnesses testified to
income paid to petitioner during the years in issue and
admissions made by petitioner about avoiding payment of income
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011