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Russell S. Greene, pro se.
Mark A. Weiner, for respondent.
MEMORANDUM OPINION
NIMS, Judge: Respondent determined the following
deficiencies and additions to tax with respect to petitioner’s
Federal income taxes for the taxable years 1992 through 1996:
Taxable Income Tax Addition to Tax
Year Deficiency Sec. 6651(a)(1)
1992 $4,494 $1,020
1993 3,757 730
1994 9,079 2,180
1995 7,764 1,914
1996 7,121 1,378
After concessions, the issues remaining for decision are:
(1) Whether petitioner failed to report income from wages,
nonemployee compensation, interest, dividends, and capital gain
upon which petitioner is liable for individual Federal income
taxes;
(2) whether petitioner is liable for self-employment taxes
pursuant to section 1401 on income earned in the form of
nonemployee compensation; and
(3) whether petitioner is liable for the section 6651(a)(1)
addition to tax for failure to timely file income tax returns for
the taxable years 1992 through 1996.
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