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Addition to Tax
Year Deficiency Sec. 6654
1993 $15,511 $651
1994 62,745 3,232
All section references are to the Internal Revenue Code in
effect for the years in issue.
The primary issue we must resolve is whether petitioner, an
Argentinean citizen, is subject to U.S. tax on compensation he
received during 1993 and 1994. Resolution of this issue requires us
to decide whether during 1993 and 1994 petitioner was a “resident
alien”, as that term is defined in section 7701(b)(1)(A), which in
turn requires us to determine whether petitioner meets the
“substantial presence test” of section 7701(b)(3) for those years.
If petitioner is subject to U.S. tax on the compensation he received
during 1993 and 1994, we then must resolve whether petitioner is
liable for the section 6654 addition to tax (failure to pay
estimated income tax) for 1993 and 1994.
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.
Background
Petitioner’s mailing address was in Buenos Aires, Argentina, at
the time he filed his petition contesting respondent’s
determination.
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Last modified: May 25, 2011