- 2 - Respondent determined the following deficiencies in and additions to petitioner’s Federal income taxes for 1999 and 2002: Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654(a) 1999 $5,788 $179 $7.38 2002 6,397 1,118 142.31 The issues for decision are: (1) Whether petitioner filed timely Federal income tax returns for 1999 and 2002, and (2) whether petitioner is liable for additions to tax under sections 6651(a)(1) and 6654(a). Background The stipulated facts and the exhibits received into evidence are incorporated herein by reference. At the time the petition in this case was filed, petitioner resided in Waterford, Wisconsin. In 1999, petitioner was employed by Jack Safro Toyota, Inc. in car sales and earned wages totaling $39,669. In 2002, petitioner was employed by Andrew Motor Sales, Inc. in car sales and earned wages totaling $44,905. Petitioner submitted to respondent Forms 1040, U.S. Individual Income Tax Return, for 1999 and 2002. In the income portion of both returns, petitioner entered zeros on all lines. Petitioner reported that he had no taxable income and that no taxes were due. Petitioner claimed a refund of $5,072.17 for 1999 and $1,925.15 for 2002, which represented the full amountsPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011