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2. Whether petitioner is entitled to additional personal
exemptions for taxable year 2000.
3. Whether petitioner is entitled to the earned income
credit for taxable year 2000.
4. Whether petitioner is entitled to the child tax credit
for taxable year 2000.
5. Whether petitioner is entitled to certain Schedule C
business deductions for taxable year 2000.
6. Whether petitioner’s failure to file his 2000 Federal
income tax return was due to reasonable cause and not willful
neglect.
7. Whether petitioner is liable for an addition to tax
pursuant to section 6654(a) for failure to make estimated tax
payments for taxable year 2000.
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.
Background
At the time of filing the petition in the instant case,
petitioner resided in Waterloo, South Carolina. During taxable
year 2000 petitioner was a self-employed motorcycle mechanic and
received $36,864 in nonemployee compensation. Petitioner did not
timely file a Form 1040, U.S. Individual Income Tax Return, for
taxable year 2000 or pay any tax for that year because, at the
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