- 14 - section 6654(a) was in error. Consequently, because petitioner failed to make any estimated tax payments for 1993, respondent's determination on this issue is sustained. To reflect the foregoing, Decisions will be entered for respondent.4 4 The total amount of stipulated income attributed to petitioner for 1993 exceeded the amount determined in the notice of deficiency by $4,027. Respondent did not file responsive pleadings to increase the deficiency against petitioner for this additional income. Accordingly, the deficiencies and additions to tax for 1993 will be the amounts determined in the notice of deficiency.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14
Last modified: May 25, 2011