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Additions to tax
Sec.1 Sec. Sec.
Year 6653(a)(1) 6653(a)(2) 36661
1983 $685.50 2$29,095.94 $3,427.50
1 Throughout this opinion and unless otherwise
indicated, all section references are to the Internal
Revenue Code in effect for the taxable year in issue.
2 The first page of the notice of deficiency
mistakenly shows this amount as the sum of the additions
to tax under sec. 6653(a)(1) and (2), i.e., $29,781.
3 The first page of the notice of deficiency
mistakenly references sec. 6662(d), which section is the
successor to sec. 6661 and is applicable for returns the
due date for which (determined without regard to
extensions) is after December 31, 1989. See Omnibus
Budget Reconciliation Act of 1989, Pub. L. 101-239, sec.
7721(a), (c)(2), (d), 103 Stat. 2395-2400.
After concessions by the parties,1 the issues for decision
are as follows:
(1) Whether petitioner William G. Kellen (petitioner) is
liable for additions to tax under section 6653(a)(1) and (2) for
negligence or intentional disregard of rules or regulations. We
hold that petitioner is liable for such additions.
(2) Whether petitioner is liable for the addition to tax
under section 6661 for substantial understatement of tax
1 Petitioners concede that the notice of deficiency is
valid. Cf. Scar v. Commissioner, 814 F.2d 1363 (9th Cir. 1987),
revg. 81 T.C. 855 (1983).
Respondent concedes, and petitioner William G. Kellen does
not dispute, that pursuant to sec. 6015, petitioner Debra C.
Kellen is entitled to relief from joint and several liability for
the additions to tax.
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