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Petitioner testified credibly that she received only the
payments set forth above, rather than larger amounts set forth in
the notice of deficiency. The amounts of the payments received
by petitioner pursuant to the Order were $1,600 and $17,400 in
1995 and 1996, respectively. The payments of $1,300 received by
petitioner prior to October 15, 1995, are not separate
maintenance payments under section 71(b)(1)(A).
Respondent determined an addition to tax under section
6651(a)(1). Section 6651(a)(1) provides an addition to tax for
failure to file any return required (determined with regard to
any extension of time for filing). Petitioner filed an
application for automatic extension of time to file her 1995 tax
return and filed her 1995 tax return within the 4-month extension
period. Petitioner is not liable for the addition to tax under
section 6651(a)(1). See Notice 93-22, 1993-1 C.B. 305, 306.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011