- 17 - his tax treatment of his Johnston Island wages as nontaxable income. In Hautzinger v. Commissioner, T.C. Memo. 2003-236, decided by this Court on August 8, 2003, respondent did assert and we did sustain imposition of an accuracy-related penalty, but, as stated, such penalty related to the false reporting by the taxpayer that his wages were earned in American Samoa rather than in Johnston Island, where the wages in fact were earned. Petitioner herein is not liable for the section 6662(a) accuracy-related penalty with respect to his tax understatement relating to his Johnston Island wages. To reflect the foregoing, Decision will be entered for petitioner.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Last modified: May 25, 2011