Michael O'Keefe Sowell - Page 3

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          litigation and administrative costs pursuant to section 7430 and            
          Rule 231.  Neither party has requested a hearing, and the Court             
          sees no need for an evidentiary hearing on this matter.  Rule               
          232(a)(2).  Accordingly, the Court considers petitioner’s motion            
          based on the parties’ submissions and the existing record.  Rule            
          232(a)(1).  Petitioner’s legal residence at the time the petition           
          was filed was Los Angeles, California.                                      
               Respondent conceded the deficiency on the date the case was            
          called from the calendar for trial.  The case arises from a                 
          dispute over gambling winnings.  In the notice of deficiency,               
          respondent determined a deficiency of $1,044 in Federal income              
          tax and a section 6651(a)(1) addition to tax of $29 for                     
          petitioner’s 1998 tax year based on petitioner’s failure to                 
          report gambling winnings in the amount of $5,642 for that year.             
               The gambling winnings had been reported to respondent by a             
          third-party payor, Gulf Greyhound Park, of Lamarque, Texas, based           
          on Forms W-2G, Certain Gambling Winnings, issued to petitioner.             
          According to respondent, the Forms W-2G appeared to be signed by            
          petitioner.2  Petitioner did not include the payments in gross              
          income on his Federal income tax return for 1998.  Respondent               
          sent petitioner notification of proposed changes to his 1998                
          income tax return to include the gambling winnings.  The                    

          2    The Forms W-2G on which the deficiency is based have not               
          been offered into evidence.                                                 

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