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Revenue Service for the 1999 taxable year other than the
withholdings.
During the tax year at issue, petitioner was married to
Cynthia K. Berrey (Ms. Berrey). Ms. Berrey was a customer
service supervisor for Warner-Lambert Company during taxable year
1999. As a result of her employment, Warner-Lambert Company
prepared a 1999 Form W-2 for Ms. Berrey showing wage income of
$32,754.70 and Federal income tax withheld of $4,440.50.
Petitioner did not file his 1999 Federal income tax return
by the April 15, 2000, due date. Additionally, petitioner did
not request an extension of time to file the 1999 tax return.
In a notice of deficiency, respondent determined that
petitioner’s filing status was married filing separately and that
petitioner received total income (wages, interest, dividends,
pensions, misc.) of $153,954. Respondent also determined that
petitioner was liable under section 72(t) for the 10-percent
additional tax on that portion of a distribution from a qualified
retirement plan that is includable in petitioner’s gross income,
and additions to tax for failure to file a Federal income tax
return for the 1999 taxable year, failure to pay Federal income
tax for the 1999 taxable year, and an underpayment of estimated
tax.
On April 6, 2004, after the notice of deficiency was issued,
petitioner submitted to respondent’s Appeals officer, a Form
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