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taxable years 2001 and 2002; and (4) whether petitioner is liable
for the addition to tax under section 6654(a) for failure to pay
estimated taxes for taxable year 2002.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time the
respective petitions were filed, petitioner resided in
Statesville, North Carolina.
During the taxable years at issue, petitioner was married to
Terri Adams (Ms. Adams). Ms. Adams filed a Federal income tax
return separately for taxable years 2001 and 2002.
Also during taxable years 2001 and 2002, petitioner was
employed by Wal-Mart Associates, Inc. (Wal-Mart), and received
salary of $24,036 and $25,732, respectively. Wal-Mart issued to
petitioner Forms W-2, Wage and Tax Statement, which reflected
these amounts as wages. During taxable year 2001, petitioner was
also employed by National Restaurant Enterprises, Inc., also
known as Ameriking (Ameriking), and received a salary of $1,815.
Ameriking issued to petitioner a Form W-2 which reflected this
amount as wages.
Petitioner submitted to respondent a Form 1040, U.S.
Individual Income Tax Return, for taxable year 2001, dated March
22, 2002. However, the return was not received by the Internal
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