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under section 6651(a)(2) of $579 for failure to pay timely, and
an addition to tax of $268 under section 6654(a) for failure to
pay estimated taxes.
After concessions,2 the issues to be decided are whether
petitioner had income of $72,606; whether he is liable for the
addition to tax under section 6651(a)(1) for failure to file a
timely tax return; and whether he is liable for the addition to
tax under section 6654(a) for failure to make estimated tax
payments. We decide all the issues in the affirmative.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the accompanying exhibits are
incorporated by this reference. Petitioner resided in North
Canton, Ohio, when he filed the petition.
Respondent has no record that petitioner filed a Federal
income tax return for 2000. Relying on a Form W-2, Wage and Tax
Statement, and Form 1099-DIV, Dividends and Distributions,
respondent determined that petitioner was paid $71,520 in wages
by Goodyear Tire & Rubber Co. and $1,086 in ordinary dividends by
TRW, Inc., in 2000. Respondent then determined against
petitioner a deficiency and additions to tax for failure to file
2Respondent conceded the sec. 6651(a)(2) addition to tax and
sought a correlative one-half-percent increase in the sec.
6651(a)(1) addition to tax. Respondent submitted no computation
to the Court reflecting the proposed increase.
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