Eryck C. Aston - Page 2

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               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).                






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