Robert Ho - Page 4

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          for failure to pay estimated tax of $192.19.4  The notice of                
          deficiency did not determine an addition to tax under section               
          6651(a)(2) for failure to pay tax.                                          
               The deficiency in income tax is based on respondent’s                  
          determination that in 2001 petitioner received, but failed to               
          report on an income tax return for that year, wages in the amount           
          of $38,340 from Cerritos Community College.  See United States v.           
          Romero, 640 F.2d 1014, 1016 (9th Cir. 1981).  The addition to tax           
          under section 6651(a)(1) is based on respondent’s determination             
          that petitioner failed to file a valid income tax return for                
          2001.  See Cabirac v. Commissioner, 120 T.C. 163, 169-170 (2003);           
          Williams v. Commissioner, 114 T.C. 136 (2000); Beard v.                     
          Commissioner, 82 T.C. 766, 777 (1984), affd. 793 F.2d 139 (6th              
          Cir. 1986); Coulton v. Commissioner, T.C. Memo. 2005-199; Frey v.           
          Commissioner, T.C. Memo. 2004-87 n.6.  The addition to tax under            
          section 6654(a) is based on respondent’s determination that                 
          petitioner, having avoided any withholding of tax from his wages,           
          failed to pay estimated tax.                                                
               Petitioner received the notice of deficiency but did not               
          file a petition for redetermination with the Tax Court.  See sec.           
          6213(a).                                                                    


               4  Attached to the notice of deficiency was a Form 4549,               
          Income Tax Examination Changes.  The Form 4549 reflected                    
          statutory interest under sec. 6601 computed through June 28,                
          2003.                                                                       




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