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Michael Zarky, pro se.
John D. Faucher, for respondent.
LARO, Judge: Petitioner petitioned the Court to redetermine
respondent’s determinations as to petitioner’s 1999 taxable year.
Respondent determined that petitioner is liable for a $63,066
deficiency and additions thereto of $14,129.10, $9,105.42, and
$3,014.25 under sections 6651(a)(1) and (2) and 6654(a),
respectively.1 Petitioner asserted in his petition that he is
entitled to a $270 overpayment.
Following respondent’s concession that petitioner overpaid
his 1999 Federal income tax by $270, we are left to decide
whether petitioner is entitled to that overpayment. We hold he
is.
FINDINGS OF FACT
The parties have filed with the Court certain stipulations
of fact and an exhibit related thereto. We incorporate herein
the stipulated facts and exhibit and find the stipulated facts
accordingly. Petitioner resided in Moorpark, California, when
his petition was filed.
1 Unless otherwise indicated, section references are to the
applicable versions of the Internal Revenue Code.
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