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increased additions to tax under section 6651(a)(1) applied as
follows:
Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6654
1997 $30,087 1$3,030 $1,407
1998 30,234 3,548 798
1999 52,625 9,601 1,629
1 Although the amount of deficiency actually decreased for
1997, the addition to tax under sec. 6651(a)(1) increased for the
corresponding taxable year. Respondent attributes this increase
to a “miscalculation” in the notice of deficiency.
After concessions,2 the issue for decision is whether
petitioner is liable for the additions to tax and increased
additions to tax under section 6651(a)(1) for the 1997, 1998, and
1999 taxable years.3
2 Respondent concedes that petitioner is not liable for any
additions to tax under sec. 6651(a)(2) for the 1997, 1998, and
1999 taxable years. Petitioner concedes that he is liable for
the deficiencies in Federal income taxes for the 1997 through
1999 taxable years, including increased deficiencies, as
indicated in respondent’s pretrial memorandum and the stipulation
of facts. Petitioner further concedes that he is liable for the
additions to tax under sec. 6654 for the 1997, 1998, and 1999
taxable years.
3 Although respondent did not file an answer, he seeks
increased deficiencies and increased additions to tax. Because
of the stipulation of facts and petitioner’s lack of objection,
the issue of increased additions to tax under sec. 6651(a)(1) is
tried with petitioner’s express or implied consent. See Rule
41(b)(1); Woods v. Commissioner, 91 T.C. 88, 93 (1988); McGee v.
Commissioner, T.C. Memo. 2000-308; Wicker v. Commissioner, T.C.
Memo. 1993-431, affd. without published opinion 50 F.3d 12 (8th
Cir. 1995). Moreover, the issue of increased additions to tax
under sec. 6654 for the 1997 and 1999 taxable years is
computational in nature. See sec. 6654(a).
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Last modified: May 25, 2011