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Addition to Tax
Year Deficiency Sec. 6651(a)(1)
1997 $3,663 $380.75
1998 1,935 450.75
1999 2,832 708.00
2000 1,319 329.75
Following concessions by respondent and submission of the case
pursuant to Rule 122, we must decide whether the limitation on
the application of foreign tax credits to alternative minimum tax
(AMT) liability under section 59(a)(2) may be harmonized with
article 23(1) of the Convention Between the United States of
America and the Federal Republic of Germany for the Avoidance of
Double Taxation of August 29, 1989, 2 Tax Treaties (CCH) 77,021
(the U.S.-Germany treaty or article 23(1)). We hold that it
may.2
Background
All facts were stipulated or contained in the exhibits
submitted therewith. We incorporate herein by this reference the
parties’ stipulation of facts and the exhibits submitted
therewith. We find the stipulated facts accordingly. Petitioner
resided in Dusseldorf, Germany, when his petition was filed in
this Court.
2 Petitioner has conceded that he is subject to the sec.
6651(a)(1) penalty, stating that his returns were filed
“belatedly in January, 2003.”
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Last modified: May 25, 2011