Janet L. Pickering - Page 3

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               Respondent determined a deficiency in petitioner’s 2000                
          Federal income tax and additions to tax as follows:                         
                        Additions to Tax                                             
          Deficiency   Sec. 6651(a)(1)   Sec. 6651(a)(2)   6654(a)                    
          $6,555         $1,417.72           $661.60        $337.35                   
          After concessions,1 the issues for decision are:  (1) Whether               
          petitioner received unreported income of $17,599.12 in wages,               
          interest, dividends, and gains from the sale of stock for the               
          2000 taxable year; (2) whether petitioner is liable for an                  
          addition to tax under section 6651(a)(1) of $1,417.72 for the               
          2000 taxable year; and (3) whether petitioner is liable for an              
          addition to tax under section 6654(a) of $337.35 for the 2000               
          taxable year.                                                               
                                     Background                                       
               Some of the facts have been stipulated, and they are so                
          found.  The stipulation of facts and the attached exhibits are              











               1  Respondent concedes that petitioner is not liable for the           
          addition to tax under sec. 6651(a)(2).  In the notice of                    
          deficiency, respondent determined that petitioner received $1,068           
          in dividends from Merrill Lynch Pierce Fenner & Smith (Merrill              
          Lynch).  Respondent concedes that petitioner received only $721             
          in dividends from Merrill Lynch.                                            




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