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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 and
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