Joseph John Martella - Page 2

                                        - 2 -                                         
          amount of $1,476 and an addition to tax pursuant to section                 
          6651(a)(1) in the amount of $701.10.1  For petitioner’s 2001                
          taxable year, respondent determined a Federal income tax                    
          deficiency in the amount of $10,872 and additions to tax pursuant           
          to section 6651(a)(1) in the amount of $3,370.32 and pursuant to            
          section 6654(a) in the amount of $430.23.  After concessions,2              
          the issues for decision are:                                                
               (1) Whether petitioner is liable for a deficiency in the               
          amount of $1,476 for taxable year 1998;                                     
               (2) whether petitioner is liable for a deficiency in the               
          amount of $9,282 for taxable year 2001;                                     
               (3) whether petitioner is liable for additions to tax under            
          sections 6651(a) and 6654(a); and                                           


               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code (Code) in effect for the years in                 
          issue, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     
               2 Respondent conceded in his pretrial memorandum the sec.              
          6651(a)(2) addition to tax for both 1998 and 2001 and sought a              
          correlative increase in the sec. 6651(a)(1) addition to tax for             
          both years.  The appropriate sec. 6651(a)(1) addition to tax for            
          both years is to be calculated per Rule 155, as it appears that             
          the sec. 6651(a)(1) additions to tax as shown on the notice of              
          deficiency are in error as they exceed the 25-percent aggregate             
          maximum as permitted by this section.                                       
               At trial, respondent stated that the parties agreed that               
          petitioner is liable for Federal income tax deficiencies in the             
          amounts of $1,476 and $9,282, for the years 1998 and 2001,                  
          respectively.  Petitioner at trial sought to discuss only his               
          liability for additions to tax; however, his main argument on               
          brief and in his pretrial memorandum was that he was not liable             
          for an income tax.  Given petitioner’s arguments, the Court                 
          considers both the deficiency and the additions to tax issues.              



Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011