Robert Harold Hathaway - Page 2

                                        - 2 -                                         
          petitioner should be required to pay a penalty to the United                
          States pursuant to section 6673 for instituting and/or                      
          maintaining this proceeding, and if so the amount thereof.1                 
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the exhibits submitted therewith are           
          incorporated herein by this reference.                                      
               At the time the petition was filed, petitioner resided in              
          Ocala, Florida.  He is a doctor of veterinary medicine.                     
               Petitioner timely filed income tax returns for 1996 and                
          1997.  On the 1996 tax return, the amount of tax due (exclusive             
          of the estimated tax penalty) was shown as $17,112.  There were             
          no withholding credits or estimated tax payments.  Nor was there            
          a payment submitted with the return.                                        
               The tax shown as due (exclusive of the estimated tax                   
          penalty) on the 1997 return was $13,734.  Other than one                    
          estimated tax payment of $1,100, petitioner made no payments with           
          respect to his 1997 tax liability.                                          
               On February 13, 2001, petitioner filed amended income tax              
          returns on Forms 1040X, Amended Individual Income Tax Return, for           
          1996 and 1997.  These returns, as well as amended returns for               
          1998 and 1999, were submitted “as a part” of petitioner’s 2000              
          income tax return.  The amended returns reported that petitioner            

               1All section references are to the Internal Revenue Code.              

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011