Jimmy A. Prince - Page 3

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               5.  Whether petitioner may use the head of household filing            
          status.  We hold he may not.                                                
               6.  Whether petitioner is liable for the addition to tax               
          determined by respondent under section 6651(a)(1).  We hold he              
               7.  Whether petitioner is liable for the accuracy-related              
          penalties determined by respondent under section 6662(a).  We               
          hold he is.                                                                 
                                  FINDINGS OF FACT                                    
               Some facts were stipulated.  The stipulated facts and the              
          accompanying exhibits are incorporated herein by this reference.            
          We find the stipulated facts accordingly.  Petitioner resided in            
          Los Angeles, California, when his petition was filed.                       
          Petitioner’s daughter is Keauna, and his son is Zik.  Petitioner            
          did not reside with Keauna during the subject years, and we do              
          not find in the record that he resided with Zik either.                     
               Petitioner filed with the Commissioner 1997, 1998, and 1999            
          Forms 1040, U.S. Individual Income Tax Return, using the filing             
          status of “Head of Household”.  He reported on those returns that           
          his dependents were Keauna and Zik.  On his 1997 and 1999                   
          returns, petitioner reported a loss of $9,614 and income of $954,           
          respectively, from his sole proprietorship named Jasmak Auto                
          Parts (Jasmak).  On his 1998 return, petitioner reported income             
          of $17,609 from Jasmak and an NOL carryover of $37,181 for                  

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