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tax under sec. 6651(a)(2), I.R.C., does not apply
unless there was an unpaid tax that was shown on a
return. Since no returns were filed and the record
does not show that substitute returns were prepared,
the sec. 6651(a)(2), I.R.C., addition to tax does not
apply.
Held, further, we shall impose a penalty of $2,000
on petitioner pursuant to sec. 6673(a)(1), I.R.C.
Andrew Heisey, pro se.
Matthew A. Mendizabal, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent issued a notice of deficiency to
petitioner in which he determined the following Federal income
tax deficiencies and additions to tax:
Additions to tax
Year Deficiency Sec. 6651(a)(1)Sec. 6651(a)(2)Sec. 6654
1996 $13,852.00 $3,116.70 $2,839.66 $737.27
1997 12,637.00 2,843.33 1,832.37 676.10
1998 54,133.00 11,488.95 4,340.27 2,320.88
The issue for decision is whether petitioner is liable for the
deficiencies and additions to tax determined by respondent.
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. At the time petitioner
filed his petition, he resided in San Jose, California.
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