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Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
Petitioner resided in Saint Peters, Missouri, at the time
the petition was filed. Petitioner has not filed a Federal
income tax return for 1995. In the notice of deficiency,
respondent determined that petitioner had income consisting of
wages reported on Forms W-2 in the amount of $16,851, a capital
gain from the sale of stock of $1,402, and taxable distributions
from petitioner's qualified retirement plan of $45,322 for 1995.
After allowance of the standard deduction for 1995 and one
exemption, petitioner's 1995 tax liability was determined based
on the rates applicable to a single person, thereby resulting in
a base income tax liability for 1995 of $12,992. Respondent also
determined that taxable distributions to petitioner from his
qualified retirement plan are subject under section 72(t) to a
penalty of 10 percent as a result of premature distributions and
that petitioner was liable for the section 6651(a)(1) addition to
tax for failure to file a tax return.
In his petition and amended petition, petitioner did not
assign error to any single adjustment made by respondent in the
notice of deficiency or allege facts to support any assignment of
error. Rather, petitioner alleged in his petition that the "IRS
does not have legal jurisdiction over me to assess a tax against
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Last modified: May 25, 2011