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Respondent issued petitioner three separate notices of
deficiency, each dated June 6, 2003, determining that petitioner
was liable for deficiencies in Federal income taxes and additions
to tax in the following amounts for the 1997, 1998, and 1999
taxable years:
Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654
1997 $30,884$2,905.88 To be determined $1,371.69
1998 29,573 3,044.03 To be determined 934.42
1999 11,330 100.00 To be determined 539.47
Petitioner filed a timely petition with the Court in which
he does not dispute the deficiencies determined, but only
disputes the additions to tax. Respondent did not file an answer
to the petition.1
At the time of trial, respondent filed a pretrial memorandum
wherein he asserted increased deficiencies and increased
additions to tax. The parties filed a stipulation of facts
wherein petitioner agreed to the increased deficiencies and
increased additions to tax under section 6654 and also agreed
that if the failure to file tax returns for the 1997, 1998, and
1999 taxable years was not due to reasonable cause, then the
1 Petitioner elected to have his case conducted as a small
tax case under the proceedings of sec. 7463. For the election to
be valid, the “amount of the deficiency placed in dispute” may
not exceed $50,000 for any one taxable year. Sec. 7463(a), (e);
Kallich v. Commissioner, 89 T.C. 676, 679-680 (1987). Taking
into account petitioner’s concessions in the present case, we
concur with his election to conduct his case as a small tax case
because the amount placed in dispute for each of the years in
issue does not exceed $50,000.
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