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In his testimony, petitioner mentioned problems he has had
with the Internal Revenue Service with respect to taxes for
earlier years. Such matters are not relevant to our decision as
to the amount at issue concerning petitioner’s tax for 1998 and
in any other respect are not before this Court.
Accordingly, we conclude that petitioner failed to report
$4,017 of unemployment compensation that should have been
included in his gross income for the tax year 1998. Thus,
petitioner is liable for the deficiency determined by respondent.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011