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Respondent determined deficiencies in petitioners’ 1996 and
1997 Federal income taxes and accuracy-related penalties as
follows:
Penalty
Year Deficiency Sec. 6662(a)
1996 $7,359 $1,467.40
1997 10,536 2,107.20
After concessions,2 the issues are (1) whether petitioners
are liable for the accuracy-related penalties under section
6662(a), and (2) whether petitioner Dru Haggart (Mrs. Haggart) is
entitled to relief from joint and several liability under section
6015. Petitioners resided in Holland, Pennsylvania, at the time
the petition was filed.
Background
Petitioners are married. Mrs. Haggart has a high school
education, and is employed as a travel agent for B&B Travel, Inc.
B&B Travel reports Mrs. Haggart’s yearly wages to her on Form W-
2, Wage and Tax Statement. Petitioner Charles Haggart (Mr.
Haggart) is a subcontractor for Roman Building Products, Inc.
(Roman). Roman is engaged in the business of selling and
installing materials, such as shower doors, mirrors, and
shelving, in new residential homes. Roman pays Mr. Haggart
biweekly and reports total earnings to him for each year on Form
1099-MISC, Miscellaneous Income.
2 Petitioners conceded the deficiencies for the years in issue.
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