Marcel Toto Ngosso - Page 3

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          Revenue Code in effect for the year in issue, and all Rule                  
          references are to the Tax Court Rules of Practice and Procedure.            
               Respondent determined a deficiency in petitioner’s Federal             
          income tax of $12,161 and an accuracy-related penalty under                 
          section 6662(a) of $784 for 1996.1  After concessions by                    
          petitioner,2 the issues for decision are:  (1) Whether petitioner           
          failed to report income of $39,444; (2) whether petitioner is               
          entitled to the claimed dependency exemption deduction; and (3)             
          whether petitioner is liable for an accuracy-related penalty                
          under section 6662.                                                         
               Petitioner resided in Hyattsville, Maryland, at the time he            
          filed the petition.  Some of the facts have been stipulated and             
          are so found.  For convenience we combine our findings of fact              
          and conclusions.                                                            

               1  Petitioner timely filed his 1996 tax return on or about             
          Apr. 15, 1997.  The notice of deficiency at issue was mailed on             
          Aug. 15, 2001.  We note that the general 3-year period of                   
          limitations for the 1996 tax year expired on Apr. 15, 2000, but             
          petitioner has not pleaded that the period of limitations has               
          expired.  Sec. 6501(a).  As we conclude below, petitioner has               
          omitted from gross income an amount properly includable therein             
          which is in excess of 25 percent of the amount stated in the                
          return.  Thus, if the statute of limitations were in issue, we              
          would conclude that the 6-year period of limitations under sec.             
          6501(e)(1)(A) is applicable.                                                
               2  Petitioner concedes that he is not entitled to the                  
          claimed head-of-household filing status but is entitled to single           
          filing status, and that he is not entitled to the claimed earned            
          income credit.                                                              

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