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Year Deficiency Sec. 6651(a)(1)
1998 $742 $185.50
1999 $725 $181.25
2000 $692 $173
2001 $652 $163
2002 $584 $146
The issues we must decide are:
1. Whether the Court should grant petitioner’s motion to
reopen the record in order to allow petitioner to introduce
evidence that he had the opportunity to introduce at trial but
failed to introduce or offer.
2. Whether certain interest and pension income received by
petitioner during each taxable year in issue is includable in
gross income.
3. Whether petitioner’s correct filing status for each
taxable year in issue is that of an unmarried individual.
4. Whether petitioner is entitled to claim an additional
personal exemption for his alleged wife for each taxable year in
issue.
5. Whether petitioner has substantiated certain Schedule
A, Itemized Deductions, for each taxable year in issue.
6. Whether petitioner’s failure to file Federal income tax
returns for each taxable year in issue was due to reasonable
cause and not due to willful neglect.
7. Whether the Court should grant respondent’s motion to
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Last modified: May 25, 2011