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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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Last modified: May 25, 2011