- 2 -
addition to tax under section 6651(a)(2) for 2001. Respondent
now contends that the correct amount of the addition to tax under
section 6651(a)(1) for 2001 is $1,173.75.
The issues for decision are:
1. Whether petitioner is liable for a $4,695 deficiency in
Federal income tax for 2001. We hold that he is.
2. Whether petitioner is liable for the addition to tax for
failure to file under section 6651(a)(1) of $1,173.75 for 2001.
We hold that he is.
3. Whether petitioner is liable for the addition to tax for
failure to pay estimated tax under section 6654(a) of $185.79 for
2001. We hold that he is.
FINDINGS OF FACT
Petitioner resided in Arizona when he filed his petition.
In 2001, petitioner received Social Security benefits in the
amounts of $13,572, and compensation in the amounts of $10,269
from Paul Development, Inc., $1,962 from Wendell Builders, Inc.,
and $1,222 from Walker Custom Homes, Inc. None of these payors
withheld Federal income tax for petitioner in 2001.
Petitioner did not file a Federal income tax return for
2001. He did not make estimated tax payments for 2001.
Respondent determined that petitioner received taxable
income based on documents provided by third-party payors and sent
a notice of deficiency to petitioner. Petitioner timely filed a
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011