-3-
We sustain all of respondent's determinations, except that
we allow additional deductions, in amounts less than those
claimed by petitioner, for the years 1990-92 for business
expenses paid in cash, resulting in corresponding adjustments to
the income tax deficiencies and the additions to tax for those
years.
FINDINGS OF FACT
Most of the facts have been stipulated and are so found; the
stipulation of facts and related exhibits are incorporated by
this reference.
Petitioner resided in Vancouver, Washington, at the time the
petition was filed.
Petitioner worked as a plumber and plumbing subcontractor
during each of the years in issue (1989-94). Petitioner
conducted this business as a sole proprietorship under the name
"Down to Earth Plumbing".
Petitioner earned gross income from his plumbing business in
each of the years in issue, and his petition acknowledges that he
had taxable income (and still owes tax) for each of those years.
Nevertheless, petitioner did not file income tax returns for any
of the years in issue. In addition, as of February 1998, no
payments or credits had been made to petitioner's income tax
account for the years in issue, other than a few small payments
in 1996.
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