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Jack A. Fleischli, pro se.
John D. Faucher, for respondent.
COLVIN, Judge: Respondent determined a deficiency in
petitioner’s 2000 Federal income tax of $5,580 and an accuracy-
related penalty under section 6662(a)1 of $1,116. Respondent
concedes that petitioner is not liable for the section 6662(a)
penalty.
After concessions, the issue for decision is whether, for
purposes of section 62(b)(1)(C), adjusted gross income includes
only a taxpayer’s income from the performance of services as a
performing artist, or whether it means the same as “adjusted
gross income” in section 62(a) and thus is computed based on a
taxpayer’s gross income from all sources.2 We hold that it means
the same as “adjusted gross income” in section 62(a).
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioner resided in California when the petition was filed.
1 Section references are to the Internal Revenue Code in
effect for the applicable year. Rule references are to the Tax
Court Rules of Practice and Procedure.
2 We need not decide whether the burden of proof shifts to
respondent under sec. 7491(a), because the issue is one of law.
See sec. 7491(a).
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Last modified: May 25, 2011