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4. Taxable Year 2000
For the taxable year 2000, petitioners failed to pay their
tax liability by the filing due date. Petitioners were liable
for a failure to pay addition to tax pursuant to section
6651(a)(2), a failure to pay estimated tax addition to tax
pursuant to section 6654(a), and interest for the taxable year
2000. Petitioners’ 2000 tax liability was ultimately paid on May
14, 2004.
5. Taxable Year 2001
For the taxable year 2001, petitioners failed to timely file
and pay their estimated tax liability. Accordingly, petitioners
were assessed an addition to tax pursuant to section 6651(a)(1),
a failure to pay addition to tax pursuant to section 6651(a)(2),
a failure to pay estimated addition to tax pursuant to section
6654(a), two dishonored check penalties, and interest.
In summary, petitioners did not comply with the provisions
of the Internal Revenue Code pertaining to the filing of returns
and paying of Federal income taxes for 1997, 1998, 1999, 2000,
and 2001 as required by the OIC.
Change of Residential Address
Petitioners moved from Lynwood, New Jersey, to Egg Harbor
City, New Jersey, in May 2000. Petitioners’ address was changed
in respondent’s records to Egg Harbor City, New Jersey, sometime
in the first week of April 2001.
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