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Respondent determined deficiencies in petitioners' Federal
income taxes, additions to tax for failure to file, and accuracy-
related penalties as follows:
Addition to Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1993 $16,305 $3,668.63 $3,261.00
1994 13,875 3,492.30 2,775.00
1995 11,689 -0- 2,337.80
The issues for decision are:1 (l) Whether petitioners
received unreported income during 1993, 1994, and 1995; (2)
whether petitioners are entitled to deductions on Schedule A,
Itemized Deductions, and deductions on Schedule C, Profit or Loss
From Business, for 1993, 1994, and 1995 in excess of those
allowed by respondent; (3) whether petitioners are entitled to
earned income credits for 1993, 1994, and 1995; (4) whether
petitioners are liable for additions to tax for 1993 and 1994 for
failure to file timely returns; and (5) whether petitioners are
liable for accuracy-related penalties for 1993, 1994, and 1995.
Background
The stipulation of facts and the exhibits received into
evidence are incorporated herein by reference. Petitioners
resided in Silver Spring, Maryland, at the time the petition was
filed.
1The amounts of any liabilities for and deductions of self-
employment taxes depend on the resolution of the other issues in
this case.
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