David M. Leggett - Page 2




                                        - 2 -                                         
                                            Additions to Tax                         
                                             Sec.      Sec.                           
                    Year      Deficiency     6651(f)     6654                         
                    1992      $17,383       $8,312      $408                          
                    1993      20,790       15,593       809                           
                    1994        25,676       19,257     1,199                         
                    1995        20,070       20,302     1,468                         
               The issues remaining for decision are:                                 
               (1) Should respondent's determination that petitioner's                
          filing status is married, filing separately be sustained?  We               
          hold that it should.                                                        
               (2) Is petitioner liable for the addition to tax under                 
          section 6651(f)1 for fraudulent failure to file a return for each           
          of the years at issue?  We hold that he is.                                 
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
               Petitioner's mailing address was in Florida at the time the            
          petition was filed.                                                         
               During the years at issue, petitioner, who dealt primarily             
          in cash, worked as an employee of Biddle Painting and Drywall,              
          Inc. (Biddle).  On or about June 30, 1993, petitioner submitted             
          to Biddle a false Form W-8 (Certificate of Foreign Status) in               
          which he claimed not to be a U.S. citizen and to be exempt from             
          backup withholding rules.  As an employee, Biddle paid petitioner           
          compensation for his services during 1992, 1993, 1994, and 1995             

               1  All section references are to the Internal Revenue Code             
          (Code) in effect for the years at issue.  All Rule references are           
          to the Tax Court Rules of Practice and Procedure.                           




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