- 8 -
correctness of respondent’s deficiency determinations. See
Daniels v. Commissioner, T.C. Memo. 1981-58. Respondent is
entitled to summary adjudication with respect to the deficiencies
in question, and we shall enter decision for respondent that
there are deficiencies in tax of $82,807, $68,812, and $59,210,
for 1996, 1997, and 1998, respectively.
Penalties
Respondent argues for summary adjudication in his favor with
respect to the penalties on the same grounds as with respect to
the deficiencies; viz, that, because he prevailed with respect to
petitioner’s affirmative defense with respect to 1996, no
additional assignments of error remain with respect to the
penalties. Respondent points out that, in Nis Family Trust v.
Commissioner, supra at 541 n.6, we left undecided whether,
pursuant to Rule 34(b), a taxpayer failing to assign error to the
Commissioner’s determinations of penalties under section 6662
would be deemed to have conceded those penalties. That is true.
In Nis Family Trust, we had no need to decide that issue since
the Commissioner supported his motion for partial summary
judgment with respect to the section 6662 penalties with deemed
admissions made pursuant to Rule 90(c) that supported the
imposition of those penalties. Id. at 542-543. Here we have no
such deemed admissions or, except possibly with respect to 1996
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011