Ronald C. McKee and Anita L. McKee - Page 5

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               After the 2001 return had been prepared by petitioners’                
          income tax return preparer, petitioners did not compare the                 
          $7,891 of wages reported on the return with the total “year-to-             
          date” wages reported on the final pay stub for 2001 from Autocar.           
          B.   Petitioners’ Other Income                                              
               In 2001, Mr. McKee also received wages in the amount of                
          $6,921 from Cypress Home Loan Corporation of Roseville,                     
          California.  Petitioners properly reported these wages on their             
          2001 return.                                                                
               In 2001, petitioner Anita L. McKee received wages in the               
          amount of $33,316 from Roseville Joint United High School.                  
          Petitioners properly reported these wages on their 2001 return.             
               In 2001, petitioners received interest income in the amount            
          of $2,126.  Petitioners properly reported this income on their              
          2001 return.                                                                
               Finally, in 2001, Mr. McKee received taxable distributions             
          from retirement plans in the aggregate amount of $17,783.                   
          Petitioners properly reported these distributions on their 2001             
          return.                                                                     
          C.   Petitioners’ Reported Tax Liability                                    
               On their 2001 return, petitioners reported income tax in the           
          amount of $7,122.                                                           
          D.   Respondent’s Notice of Deficiency                                      
               Respondent determined a deficiency in petitioners’ income              






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Last modified: May 25, 2011