- 2 - In four separate notices of deficiency, respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654(a) 1997 $3,839 $488.25 –- 1998 4,674 569.50 –- 1999 3,971 974.25 $188.20 2000 5,319 1,329.75 284.10 The issues for decision are: (1) Whether petitioner had unreported income in the amounts respondent determined, (2) whether petitioner is liable for additions to tax under section 6651(a)(1) for failure to file timely Federal income tax returns for taxable years 1997 through 2000, and (3) whether petitioner is liable for additions to tax under section 6654(a) for failure to pay estimated income taxes. Background The stipulation of facts and the exhibits received into evidence are incorporated herein by reference. Petitioner resided in Hopkinton, Massachusetts, at the time the petition was filed. Respondent obtained copies of Forms W-2, Wage and Tax Statement, issued by Non Stop Sales & Service, Inc., which show that petitioner was paid $9,720, $9,940, $3,375, and $2,025 for tax years 1997, 1998, 1999, and 2000, respectively. Petitioner stipulated that he received $19,671 and $16,130 from ElectronicPage: Previous 1 2 3 4 5 6 7 8 9 Next
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