Robert J. Bivolcic - Page 2




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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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