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Year Deficiency Sec. 6651(a)(1) Sec. 6654
1997 $1,991 $497.75 $106.50
2002 7,666 479.50 N/A
Unless otherwise indicated, all section references are to the
Internal Revenue Code, as amended, and all Rule references are to
the Tax Court Rules of Practice and Procedure. The issues we
must decide are:
1. Whether petitioner received $6,531 in wages from Sprint
Management Co. (Sprint) and $13,526 in wages from Janus Service
Corp. (Janus) during taxable year 1997.1
2. Whether petitioner received $47,074 in wages from
Merrill Lynch, Pierce, Fenner, & Smith Inc. (Merrill Lynch) and
$2,534 in unemployment compensation from the Colorado Division of
Unemployment and Training (unemployment compensation) during
taxable year 2002.
3. Whether petitioner is liable for an addition to tax
under section 6651(a)(1) for failure to file tax returns for
taxable years 1997 and 2002.
1At the conclusion of trial, respondent moved to amend the
pleadings to conform to the record in order to assert an addition
to tax under sec. 6651(f)(1) for fraudulent failure to file for
taxable year 1997 based on petitioner’s admission that he claimed
nine personal exemptions on his Forms W-4, Employee’s Withholding
Allowance Certificate. Although petitioner’s actions and
testimony clearly show that he is a tax protester, the record
fails to persuade us by clear and convincing evidence that
petitioner’s actions were fraudulent. Sec. 7454(a); Rule 142(b);
Clayton v. Commissioner, 102 T.C. 632 (1994). Accordingly,
respondent’s motion will be denied.
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Last modified: May 25, 2011