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also have served as a platform for petitioner to invoke the Fifth
Amendment.5
C. Examination, Notice of Deficiency, and Petition
Respondent commenced an examination of petitioner’s 1996
taxable year no later than January 1998, when respondent prepared
a substitute for return for petitioner. See sec. 6020(b).
Ultimately, by notice dated March 28, 2001, respondent determined
a deficiency in, and additions to, petitioner’s income tax for
1996.
The deficiency in income tax is based on respondent’s
determination that petitioner’s gross income includes: (1)
Military retirement pay of $22,801.56 received from DFAS; (2) a
portion ($821) of petitioner’s Social Security benefits
determined pursuant to the formula prescribed by section 86; and
(3) interest income of $10 received from Capital One.
The addition to tax under section 6651(a)(1) is based on
respondent’s determination that petitioner’s failure to file an
income tax return was not due to reasonable cause. The addition
to tax under section 6654(a) is based on respondent’s
determination that petitioner failed to pay estimated tax.
Petitioner invoked this Court’s jurisdiction by filing a
5 At trial, petitioner testified that “it was signed under
protest, and it says, this form is not complete.” Petitioner
also testified that “I was preserving my rights by submitting
under protest because I didn’t want to waive my rights to the
Fifth Amendment and kiss them off.”
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