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Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654(a)
2000 $21,101.00 $2,870.33 $1,849.77 $762.35
2001 21,652.00 4,716.90 1,781.94 856.83
All section references are to the applicable Internal Revenue
Code (Code), and all Rule references are to the Tax Court Rules
of Practice and Procedure.
After concessions,2 the issues for decision are: (1)
Whether wages, interest, and dividends received by petitioner and
his wife are taxable income in 2000 and 2001, (2) whether
petitioner is liable for the addition to tax pursuant to section
1(...continued)
4549, Income Tax Examination Changes, attached to the notices of
deficiency list sec. 6651(a)(1) additions to tax in the amounts
of $2,870.33 and $4,716.90 for 2000 and 2001, respectively, and
sec. 6651(a)(2) additions to tax in the amounts of $1,849.77 and
$1,781.94 for 2000 and 2001, respectively. The last pages
attached to the notices of deficiency, entitled “Explanation of
the Delinquency Penalty”, list a “failure to file penalty” in the
amounts of $2,870.33 and $4,716.90 for 2000 and 2001,
respectively, and a “failure to pay penalty” in the amounts of
$1,849.77 and $1,781.94 for 2000 and 2001, respectively.
Accordingly, we find that respondent determined additions to tax
pursuant to sec. 6651(a)(1) in the amounts of $2,870.33 and
$4,716.90, and not $4,720.09 and $6,498.84, for 2000 and 2001,
respectively.
2 Respondent conceded that (1) Texas community property
laws are applicable to petitioner, (2) petitioner’s income listed
in the notice of deficiency must be reduced in accordance with
Texas community property laws, (3) petitioner’s filing status is
married filing separately, (4) a stock sale of $4,741 in 2001 is
not income to petitioner, (5) petitioner incurred net losses on
his stock transactions for 2000 and 2001, (6) no additions to tax
pursuant to sec. 6651(a)(2) are due from petitioner for 2000 and
2001, and (7) no addition to tax pursuant to sec. 6654(a) is due
from petitioner for 2000.
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Last modified: May 25, 2011