- 2 - Additions to Tax Tax Sec. Sec. Sec. Year Deficiency 6651(a)(1) 6651(a)(2) 6654 1994 $9,759 $1,123.25 -- $202.78 1995 15,074 2,313.25 -- 466.64 1996 16,418 2,474.33 To be determined 553.26 1997 19,555 3,108.83 To be determined 705.14 1998 10,778 1,149.75 To be determined 204.99 By amended answer, respondent asserted increased deficiencies attributable to nonemployee compensation that petitioner allegedly received from The Louisville Chorus, Inc. (Louisville Chorus), in amounts of $24,000 and $22,400 in 1995 and 1996, respectively, and associated additions to tax pursuant to sections 6651(a)(1) and 6654. The issues for decision are: (1) Whether petitioner is liable for deficiencies as determined in the notice of deficiency, (2) whether petitioner is liable for increases in deficiencies as alleged in respondent’s amended answer, (3) whether petitioner is liable for additions to tax under sections 6651(a)(1) and 6654(a) for each year at issue,2 and (4) whether we should grant respondent’s motion to impose sanctions pursuant to section 6673(a). Background The parties have stipulated some facts, which we incorporate herein by this reference. When he petitioned this Court, petitioner resided in Louisville, Kentucky. 2 Respondent concedes the determinations under sec. 6651(a)(2).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011