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Mark D. Benson, Docket No. 19417-98:
Penalty
Year Deficiency Sec. 6662(a)
1994 $50,158 $10,032
Eric B. Benson, Docket No. 19421-98:
Penalty
Year Deficiency Sec. 6662(a)
1994 $36,853 $7,370
Burton O. and Elizabeth C. Benson, Docket No. 12967-00:
1Additions to Tax/Penalties
Year Deficiency Sec. 6651(a) Sec. 6653(b) Sec. 6663(a)
1988 $125,578 – $100,654.50 –-
1989 168,666 $42,173.50 –- $126,499.50
1990 2113,559 28,390.25 –- 85,169.25
1993 31,500,523 –- –- 1,125,392.25
1Respondent asserts the accuracy related penalties as an
alternative in the event that the Court does not find fraud.
2In his second amendment to answer to petition as amended,
docket No. 12967-00, respondent asserted an increase in the
deficiency amount, addition to tax, and fraud penalty for 1990 of
$122,930, $30,733, and $92,197.50, respectively. See infra p. 5,
table, note 2.
3In his second amendment to answer to petition as amended,
docket No. 12967-00, respondent decreased the amount of the
deficiency and fraud penalty for 1993 to $1,499,627 and
$1,124,720.25, respectively.
Burton O. and Elizabeth C. Benson, Docket No. 14171-01:
Penalty
Year Deficiency Sec. 6663(a)
1994 1$118,429 $88,821.75
1In his amendment to answer, docket No. 14171-01, respondent
asserted an increase in the deficiency amount and fraud penalty
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