- 3 -
1995.
Petitioner and intervenor jointly filed U.S. Individual
Income Tax Returns, Forms 1040, for 1989 and 1990.
Attached to the 1989 joint tax return is a Schedule C,
Profit or Loss From Business. The Schedule C lists the name of
the proprietor as Fred L. Nubin and the name of the business as
Fred Nubin Building Maintenance. Attached to the 1989 joint tax
return is a Schedule SE, Social Security Self-Employment Tax.
This Schedule SE lists the name of the person with self-
employment income as Fred L. Nubin.
No notices of deficiencies were issued by respondent. On
May 21, 1993, Steven A. Kovary, a representative of petitioner
and intervenor, executed a consent to assessment and collection
on behalf of both of them for 1989 and 1990. Petitioner and
Intervenor stipulated that they do not dispute the assessed tax
liabilities and additions to tax with respect to the 1989 and
1990 taxable years. A large part of the liabilities was
attributable to omissions of $28,408 and $23,420 of gross
receipts on the Schedules C attached to the 1989 and 1990
returns, respectively. Respondent also made some minor
adjustments in both years.
Neither petitioner nor intervenor made any voluntary
payments to the Commissioner with respect to their joint income
tax liabilities for 1989 and 1990. Petitioner’s income tax
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011