Steve Gerald Huisenfeldt - Page 12

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          of tips earned by petitioner during his daily shifts.  As                   
          previously stated, petitioner did not keep a tip diary of the               
          cash received from the cashier.  Also, petitioner did not report            
          these cash distributions to the Hilton or on his returns filed              
          for taxable year 2000.  Petitioner has failed to provide any                
          evidence to controvert respondent’s determination as to                     
          petitioner’s unreported tip income for taxable year 2000.  He               
          simply presented this Court with frivolous contentions that merit           
          no further discussion.  See Rowlee v. Commissioner, 80 T.C. 1111            
          (1983); Hallock v. Commissioner, T.C. Memo. 1983-684.  Thus, we             
          sustain respondent’s determination on this issue, as modified by            
          respondent’s position at trial.                                             
          2.   Accuracy-Related Penalty                                               
               As previously stated, respondent, in the notice of                     
          deficiency, determined that petitioner is liable for the                    
          accuracy-related penalty pursuant to section 6662(a) and (b)(1)             
          for the taxable year 2000.                                                  
               Section 6662(a) provides for an accuracy-related penalty of            
          20 percent of the portion of any underpayment attributable to,              
          among other things, negligence or intentional disregard of rules            
          or regulations.  Sec. 6662(b)(1).  The term “negligence” is the             
          failure to make a reasonable attempt to comply with the                     
          provisions of the Internal Revenue Code, or the failure to do               
          what a reasonable and ordinarily prudent person would do under              

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