Lance A. Landers - Page 3

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               Respondent determined a deficiency of $9,049 in petitioner’s           
          1998 Federal income tax and an addition to tax under section                
          6651(a)(1) of $1,987.10.                                                    
               The issues for decision are:  (1) Whether $35,789 of income            
          received by petitioner is subject to ordinary income tax, (2)               
          whether the income is subject to self-employment tax, and (3)               
          whether petitioner is liable for an addition to tax under section           
               Some of the facts in this case have been stipulated and are            
          so found.  Petitioner resided in New York, New York, at the time            
          he filed his petition.                                                      
               Section 7491(a) does not affect the outcome because                    
          petitioner’s liability for the deficiency is decided on the                 
          preponderance of the evidence.                                              
               Petitioner untimely filed his 1998 Form 1040, U.S.                     
          Individual Income Tax Return, on October 15, 2002.  Petitioner              
          reported the $35,789 at issue on Schedule D, Capital Gains and              
          Losses, attached to his return.  He reported that amount as Long-           
          Term Capital Gains and Losses-Assets Held More Than One Year.               
          This amount was offset in full by petitioner’s capital losses.              
          Respondent determined that the $35,789 was nonemployee                      
          compensation subject to self-employment tax.                                
               During all relevant times, petitioner was an attorney                  
          licensed to practice law in the State of New York.  Petitioner              

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