Steven Wesley Noe - Page 2




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          Background                                                                  
               Respondent determined deficiencies in, and additions to,               
          petitioner's Federal income taxes for 1992 and 1993 as follows:             
                                        Additions to Tax                              
               Year      Deficiency     Sec. 6651(a)(1)     Sec. 6654                 
               1992      $716           $161                $30                       
               1993      619            155                 23                        
               The issues for decision are:  (1) Whether petitioner is                
          subject to the Federal income tax laws and, more specifically,              
          whether he is required to pay income tax on the wages paid to him           
          during the years in issue; (2) whether petitioner is liable for             
          additions to tax under section 6651(a)(1) for failure to file               
          timely an income tax return for the years 1992 and 1993; (3)                
          whether petitioner is liable for additions to tax under section             
          6654(a) for failure to pay estimated income tax for the years               
          1992 and 1993; and (4) whether petitioner is liable for a penalty           
          under section 6673(a).                                                      
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the attached exhibits are                      
          incorporated herein by this reference.  Petitioner resided in               
          Veradale, Washington, when his petition was filed.                          
               Petitioner did not file Federal income tax returns for the             
          years 1992 and 1993.  On July 11, 1997, respondent issued a                 
          statutory notice of deficiency to petitioner for the years 1992             
          and 1993 based upon taxable income reports issued by third                  
          parties.  The amounts of the deficiencies in tax and additions to           





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