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Revenue Code in effect for the year in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency of $3,776 in petitioner’s
Federal income tax for the taxable year 2002 and additions to tax
under sections 6651(a)(1) and 6654(a) of $739.35 and $122.01,
respectively.1
The issues for decision are whether petitioner is (1)
taxable on wage income he received; (2) liable for the addition
to tax under section 6651(a)(1) for failure to timely file a
return; (3) liable for the addition to tax under section 6654(a)
for underpayment of estimated income tax; and (4) liable for a
penalty under section 6673.
Background
This case was submitted fully stipulated. At the time the
petition was filed, petitioner resided in New York, New York.
During 2002, petitioner was an employee of TIAA-CREF and
received wage income of $34,840.32. Petitioner resided in and
worked in New York, New York, for the entire 2002 taxable year.
1 Respondent also determined an addition to tax under sec.
6651(a)(2); however, respondent conceded that petitioner is not
liable for said addition to tax. In his pretrial memorandum,
respondent suggests that as the result of his concession of the
sec.6651(a)(2) addition to tax there should be an increase in the
amount of the sec. 6651(a)(1) addition to tax. Respondent did
not file an answer or otherwise make an appropriate claim for
such increase; accordingly we do not consider any claim for an
increase.
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Last modified: May 25, 2011