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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
is.
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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