- 3 - 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 penaltyPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011