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report: (1) Wage income in the amount of $46,659 received by
petitioner from Kerr-McGee Corp.; and (2) taxable pension
distributions in the amounts of $17,696, $585, and $171 received
by petitioner from Defense Finance and Accounting Service,
Putnam Fiduciary Trust Co., and Kerr-McGee Corp. Savings
Investment Plan, respectively.
By registered letter dated January 27, 2000, petitioner
wrote to respondent, acknowledging receipt of the notice of
deficiency dated November 5, 1999, but challenging respondent’s
authority “to send me the Notice in the first place.”
Petitioner knew that he had the right to contest
respondent’s deficiency determination by filing a petition for
redetermination with this Court. However, petitioner chose not
to do so. Accordingly, on May 1, 2000, respondent assessed the
determined deficiency and accuracy-related penalty, as well as
statutory interest. On that same day, respondent notified
petitioner that he owed $5,281.87 and requested that he pay such
amount.3 Petitioner failed to do so.
3 The May 1, 2000, notice and demand for payment computed
the balance due as follows:
Assessed deficiency $14,972.20
Assessed penalty 748.64
Assessed interest 790.03
Subtotal 16,510.87
Less: withholding -11,229.00
Balance due 5,281.87
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Last modified: May 25, 2011