- 32 - The parties stipulated that if we hold that the extension agreements are valid, which we have, the amounts set forth below are the correct amounts16 of the deficiencies in petitioners' Federal income taxes and additions to taxes for the years involved herein: Year Deficiency Sec. 6651(a) Sec. 6621(c) 1980 $3,917 -0- Applies 1981 17 -0- Applies 1982 1,248 -0- Applies 1983 11,334 $1,043 Applies 1984 1,196 -0- Applies 1985 4,662 -0- Applies 1986 8,068 139 Applies 1987 3,337 -0- None 1988 11,831 1,562 None 1989 4,776 87 None 1990 8,319 1,258 None 1991 8,243 836 None 1992 6,619 9 None To reflect the foregoing, Decision will be entered under Rule 155. 16 These amounts do not include interest, payments made after the mailing of the notices of deficiency, frozen refunds, or the applicability of any penalty for substantial underpayment of tax.Page: Previous 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32
Last modified: May 25, 2011