- 9 -
that Johnston Island was not a specified possession for purposes
of the income exclusion allowed under section 931. Respondent
did not assert any penalty relating thereto.
A month thereafter, on December 28, 2001, petitioner mailed
to respondent a personal check in the amount of $57,709,
reflecting payment of the full $54,139 tax deficiency for 2000
determined by respondent, including interest. In an e-mail sent
to respondent on the same day, petitioner reserved his right to
file a claim for refund if the pending litigation regarding the
taxability of Johnston Island wages was eventually resolved in
the taxpayers’ favor.
On February 26, 2002, respondent mailed to petitioner
another letter relating to petitioner’s 2000 Federal income tax
return in which letter respondent proposed against petitioner for
2000 a $10,828 accuracy-related penalty under section 6662(a)
relating to petitioner’s claim that his $185,048 in 2000 wages
constituted nontaxable income.
On May 9, 2002, each of the three taxpayers in Specking v.
Commissioner, supra, filed appeals of our decision therein, two
to the Court of Appeals for the Tenth Circuit and one to the
Court of Appeals for the Ninth Circuit.
On June 4, 2002, a fifth petition was filed in this Court by
a sixth Raytheon employee who worked on Johnston Island in which
petition the taxability of wages earned on Johnston Island was
challenged. Hautzinger v. Commissioner, docket No. 9501-02.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011