Roy L. Hutchinson - Page 3

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               Respondent determined that petitioner is liable for a                  
          deficiency in Federal income tax and additions to tax as follows:           
                                        Additions to Tax                              
               Year Deficiency    Sec. 6651(a)(1)   Sec. 6651(a)(2) Sec. 6654(a)      
               1999   $9,218          $873.45            $524.07        $157.95       
               After concessions,1 the issue for decision is whether                  
          petitioner is entitled to an overpayment for the taxable year               
          1999.  This in turn is dependent upon whether petitioner filed a            
          Federal income tax return for the taxable year 1999.                        
               Some of the facts have been stipulated, and they are so                
          found.  The stipulation of facts and exhibits are incorporated              
          herein by this reference.  At the time of filing the petition,              
          petitioner resided at Layton, Utah.                                         
               Petitioner and his wife Mickey C. Hutchinson (hereinafter              
          sometimes Mrs. Hutchinson) filed a joint Federal income tax                 
          return for the taxable year 1997 on April 19, 2000.  Petitioner             
          and his wife assert that they prepared 1998 and 1999 Federal                
          income tax returns in October 2000, and mailed the returns to the           
          Internal Revenue Service (IRS) on October 29 or 30, 2000.                   

               1  In his answer, respondent conceded the addition to tax              
          under sec. 6651(a)(2).  Respondent further claims an increase in            
          the sec. 6651(a)(1) addition, increasing from $873.45 to $970.50.           
          The basis for the claimed increase is that the concession of the            
          sec. 6651(a)(2) addition by respondent, eliminated the effect of            
          the limitation provision of sec. 6651(c)(1).  Because of                    
          concessions made by respondent, namely that withholding credits             
          and estimated tax payments exceeded the tax liability for 1999,             
          the additions to tax are not in issue in this case.                         

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