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6651(a)(1)1 of $8,034.75, under section 6651(a)(2) of $4,463.75,
and under section 6654(a) of $1,872.10.
Background
Petitioner did not file a timely Federal income tax return
for 2000. By a notice of deficiency dated September 9, 2003,
respondent determined an income tax deficiency and additions to
tax under sections 6651(a) and 6654 with respect to petitioner’s
2000 taxable year.
On December 3, 2003, we filed petitioner’s petition
contesting respondent’s notice of deficiency for petitioner’s
2000 taxable year. Petitioner resided in Howell, New Jersey,
when his petition was filed. The petition cryptically asserts as
errors “1. Improper filing status” and “2. No deductions given
for family or home/mortgage/property tax.” The petition does not
assert that respondent’s determinations of petitioner’s gross
income or additions to tax for 2000 were in error.
On January 9, 2004, we filed respondent’s answer. In his
answer, respondent conceded the section 6651(a)(2) addition to
tax but alleged that the section 6651(a)(1) addition to tax
should be increased by $1,600 to $9,634.75.
On April 1, 2004, we issued a notice setting case for trial,
which set this case for trial during the Court’s September 7,
1All section references are to the Internal Revenue Code in
effect for the year at issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
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