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Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2)
1997 $5,427 $348.75 1
1998 7,422 409.28 1
1999 7,146 464.40 1
1 To be computed on the date of payment.
All section references are to the Internal Revenue Code for
the years at issue.
The deficiencies arise from petitioner’s failure to file
required Federal income tax returns for 1997, 1998, and 1999.
Background
Petitioner resided in Fargo, North Dakota, at the time he
petitioned this Court seeking a review of respondent’s
determinations.
There are no disputed facts in this case. During each of the
3 years at issue (i.e., 1997, 1998, and 1999), petitioner received
wages from Peterson Mechanical, Inc., for services rendered as a
pipe fitter, as well as interest income from United Savings Credit
Union, as follows:
1997 1998 1999
Wages $37,166 $45,196 $44,482
Interest 51 48 49
In addition, in 1997, petitioner received a $398 income tax
refund from the State of North Dakota.
Petitioner claims that he has the right to “voluntarily opt
out” of the Federal tax system and that he chooses to do so in
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Last modified: May 25, 2011