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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.
Background
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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