- 2 - The issues for decision are: (1) Whether petitioner had a deficiency for 1999, as determined by respondent; (2) whether petitioner is liable for an addition to tax for failing to file a Federal income tax return for 1999; (3) whether petitioner is liable for an addition to tax for failing to make estimated tax payments for 1999; and (4) whether petitioner engaged in behavior warranting the imposition of a penalty pursuant to section 6673(a). FINDINGS OF FACT None of the facts have been stipulated. At the time he filed his petition, petitioner resided in Billings, Montana. During 1999, petitioner was employed by the Kmart Corp. (Kmart) in Billings, Montana. In 1999, Kmart paid petitioner $21,078.12 in wage income. During 1999, Kmart withheld zero Federal income tax, $1,306.84 of Social Security tax, and $305.63 of Medicare tax. Petitioner made no estimated income tax payments for 1999. Petitioner submitted an unsigned Form 1040A, U.S. Individual Income Tax Return, for 1999 to respondent. Petitioner listed zero as the amount of his wages, total income, adjusted gross income, taxable income, and total tax. On the line for nontaxable income earned petitioner listed “ALL”. Petitioner claimed a refund of $1,926.12 for amounts withheld for Federal income tax ($1,612.47) and estimated tax payments ($313.65).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011