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under section 6651(a)2 for failure to timely file his Federal
income tax returns for the taxable years in issue. We hold he
is. (6) Whether petitioner is liable for additions to tax under
section 6654 for failure to pay estimated tax for the taxable
years in issue. We hold he is.
FINDINGS OF FACT
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. At the time the petition
herein was filed, petitioner resided in Chuluota, Florida.
Petitioner did not file Federal income tax returns for the
years in issue.
At various times during the years in issue, petitioner was
employed full time as an engineer for the following companies:
Linde Hydraulics Corp. (Linde), Hartmann Controls, Inc.
(Hartmann), Motiontek, Inc. (Motiontek), and Worksmart, Inc.
(Worksmart). Petitioner earned income from his full-time
employment as follows:
2Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years at issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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