Daniel Franklin Haines - Page 2




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                                         Additions to tax                                
               Year       Deficiency     Sec. 6651(a)(1)      Sec. 6654                  
               1992       $53,380              $2,757         $275                       
               1993       64,534               4,976          626                        
               1994       64,065               4,727          715                        
               1995       55,566               4,567          772                        
               The issues for decision are: (1) Whether petitioner is                    
          subject to Federal income tax on wage income from United                       
          Airlines; (2) whether petitioner is liable for additions to tax                
          for failing to timely file Federal income tax returns and for                  
          failing to pay estimated taxes; and (3) whether a penalty should               
          be awarded to the United States under section 6673.1                           
                                    FINDINGS OF FACT                                     
               Some of the facts have been deemed stipulated2 and are so                 
          found.                                                                         


               1Unless 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.                                                                     
               2The parties did not have a signed stipulation of facts at                
          trial.  Respondent’s proposed stipulation of facts contained                   
          facts such as petitioner’s address, copies of unsigned Forms                   
          1040, with attached Forms W-2 from United Airlines, Inc., that                 
          petitioner submitted to respondent for the years at issue, and                 
          that showed petitioner’s wages from United Airlines during the                 
          relevant years.  Some of the facts were previously admitted in                 
          response to respondent’s request for admissions.                               
               At trial, petitioner asserted that the Forms 1040 were                    
          irrelevant and then invoked his Fifth Amendment rights about each              
          proposed finding of fact.  Based on our review of the entire                   
          record, including petitioner’s various filings, we found that                  
          there was no legitimate dispute concerning the facts stated in                 
          the proposed stipulation of facts, and we granted respondent’s                 
          motion to compel stipulation under Rule 91(f).                                 




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