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stated that during 1992 his employer's payroll processing center
had moved and that he did not have an accurate wage statement
when he filed his income tax return for 1992. Petitioner further
explained that he completed the 1992 income tax return to the
best of his ability and that he had requested a corrected wage
statement.
On August 2, 1995, respondent sent a letter to petitioner
and Ms. Duncan proposing an income tax deficiency for 1992. On
August 10, 1995, petitioner again informed respondent that he had
not received a corrected wage statement from his employer and
that when, and if, he received a corrected wage statement, he
would pay the proper tax.
On October 18, 1995, respondent sent petitioner and Ms.
Duncan a notice that determined a deficiency in Federal income
tax for 1992 in the amount of $6,958 and an accuracy-related
penalty under section 6662(a) in the amount of $882. The
deficiency and penalty were based upon an increase in
petitioner's adjusted gross income, as well as a resulting
computational adjustment to claimed medical expenses. Petitioner
and Ms. Duncan did not file a petition with this Court seeking a
redetermination of the deficiency and penalty. Thus, on March
18, 1996, respondent assessed the deficiency in income tax and
interest due in the amounts of $6,958 and $1,064, respectively.
The penalty under section 6662(a) was not assessed. Additional
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