- 2 - Respondent determined for 1998 a deficiency in petitioner’s Federal income tax of $5,495 and an accuracy-related penalty under section 6662(a) and (b)(2) of $1,099. The issues for decision are: (a) Whether petitioner earned unreported nonemployee compensation of $18,774; (b) whether petitioner is liable for self-employment tax on nonemployee compensation; (c) if petitioner did not earn nonemployee compensation of $18,774, whether petitioner was married to James Fullen in tax year 1998 requiring her to: (1) Report one-half of the nonemployee compensation as her income; (2) change her filing status from single to married filing separate; and, (d) whether petitioner is liable for an accuracy-related penalty under section 6662(a)(1) and (d)(2). Background The stipulation of facts and the exhibits received into evidence are incorporated herein by reference. Petitioner resided in San Antonio, Texas, at the time the petition in this case was filed. Petitioner is from Thailand and speaks English as a second language. During the year in issue, petitioner was employed as a food server at a restaurant. Petitioner electronically filed her timely tax return for 1998. She reported her wages from the food service position andPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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