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Whether the exemptions claimed by petitioners must be
reduced on account of any increase in their adjusted gross
income.4
Whether petitioners are liable for accuracy-related
penalties under section 6662(a).
Finally, we must decide whether petitioners are liable for a
penalty under section 6673(a)(1).
FINDINGS OF FACT
Some facts are stipulated and are so found. The first and
second stipulations of facts, filed by the parties, with
accompanying exhibits, are incorporated herein by this reference.
Residence
At the time the petition was filed, petitioners resided in
Paso Robles, California.
Complete Connections
In 1985, petitioner Rita Snyder (Rita Snyder) applied to the
City of El Paso de Robles, California (the city), for a business
license. On the application form for that license (the
application), she stated that she was the owner of the business
in question, its name was “Complete Connection”, and the type of
business to be licensed was “business services”. In 1988, she
responded to a questionnaire from the city with respect to that
4 This also is a computational matter, which petitioners
have not separately challenged, and we will not further discuss
it.
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