Thiele L. Wetzel - Page 4

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          respondent, with an attachment in which he raised numerous                  
          frivolous contentions, such as he was not a taxpayer, he had                
          engaged in no taxable activity, and respondent had not prepared             
          proper substitute for returns.  Petitioner asked respondent to              
          show him the statute that made him liable for Federal income tax.           
          C.   Notice of Deficiency                                                   
               Respondent sent and petitioner received a notice of                    
          deficiency for 1994-99 dated September 12, 2001.  In it,                    
          respondent determined, based on information that respondent                 
          obtained from petitioner’s clients and banks, that petitioner had           
          the following amounts of unreported income from Diversified                 
          Accounting Services:                                                        
                              Year      Income                                        
                              1994      $34,067                                       
                              1995      27,848                                        
                              1996      30,639                                        
                              1997      35,579                                        
                              1998      30,772                                        
                              1999      43,284                                        
          Respondent determined that petitioner had income tax deficiencies           
          and liability for additions to tax as follows:                              
                                        Additions to tax                              
                   Year  Deficiencies  Sec. 6651(f)  Sec. 6654(a)                     
                    1994    $4,834       $3,625.50     $250.84                        
                    1995     3,214        2,410.50     174.26                         
                    1996     3,621        2,625.22     192.71                         
                    1997     4,853        3,518.42     259.63                         
                    1998     3,574        2,591.15     163.53                         
                    1999     6,796        4,927.10     328.88                         
          Respondent also determined that petitioner was liable for the               
          addition to tax for failure to pay under section 6651(a)(2) in              





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