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received by petitioner are subject to Federal income tax in
excess of amounts paid to Social Security and medicare, and (2)
whether a penalty should be awarded to the United States under
section 6673. (Because respondent conceded that the return was
filed timely, we do not have jurisdiction over the section 6654
addition to tax. Section 6665(b)(2); Fujita v. Commissioner,
T.C. Memo. 1999-164).
Some of the facts in this case have been stipulated and are
so found. Petitioner resided in Englishtown, New Jersey, at the
time he filed his petition.
Petitioner was a construction laborer in 1996. During this
year, he worked for Cruz Contracting Corp. (Cruz), Freehold
Regional High School District (Freehold), Defino Contracting
Corp. (Defino), and Suburban Trails, Inc. (Suburban). Petitioner
earned total wages of $39,474 from these employers. Petitioner
also received $3,300 in unemployment compensation from New York
State, Department of Labor-Manpower. The employers each issued
petitioner a W-2, Wage and Tax Statement, for 1996. Cruz and
Freehold withheld $2,928.98 in Federal income tax from
petitioner's pay. Defino and Suburban did not withhold any
Federal income taxes from petitioner's wages. Petitioner paid no
estimated taxes. Cruz, Freehold, Defino, and Suburban
collectively withheld $2,447.45 in Social Security tax and
$572.36 in Medicare tax.
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