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2. Held, further, R’s determinations of a tax
deficiency and addition to tax under sec. 6651(a)(1),
I.R.C., are sustained.
3. Held, further, R’s determination of an
addition to tax under sec. 6654, I.R.C., is modified by
application of the safe harbor provided by sec.
6654(d)(1)(B)(ii), I.R.C.
Bernard A. Quarterman, Jr., for petitioner.
Nancy C. Carver, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge: By notice of deficiency dated April 1, 2002
(the notice), respondent determined a deficiency of $3,390 in
petitioner’s 1995 Federal income tax, an $848 addition to tax
under section 6651(a)(1), for failure to file a return, and a
$185 addition to tax under section 6654 for failure to pay
estimated income taxes.1 After concessions, the issues for
decision are (1) whether assessment of the tax (and additions to
tax) would be untimely because of the 3-year period of
limitations generally imposed on such assessments; (2) whether
the notice is “insufficient” because it was not a joint notice to
both petitioner and her husband, Bernard Quarterman, Sr. ( Mr.
Quarterman), and, assuming issues (1) and (2) are decided in
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for 1995, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
All dollar amounts have been rounded to the nearest dollar.
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Last modified: May 25, 2011