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than the Pine Bay Estates house, and petitioner considered it to
be “mediocre” compared to the Pine Bay Estates house.
On May 30, 2000, petitioner and Mr. Barrera untimely filed
their joint return for taxable year 1998, 9 months past the
extended due date of August 15, 1999. The 1998 joint return
reported negative adjusted gross income of “-9,161”, “total tax”
due of $4,237, “total payments” of $500 (which had been paid on
April 15, 1999, with a timely filed Form 4868, Application for
Automatic Extension of Time To File U.S. Individual Income Tax
Return), and a balance due of $3,737 on the line stating “AMOUNT
YOU OWE”. The entire $3,737 tax balance reported as owing for
1998 was attributable to self-employment tax on income earned by
Mr. Barrera from his activities as a “business consultant”, which
he reported on a Schedule C, Profit or Loss From Business,
attached to the 1998 joint return. Petitioner did not report any
income on the 1998 joint return. The $3,737 tax liability (plus
additions to tax and interest) for taxable year 1998 has not been
paid and is still outstanding.
On November 15, 2000, petitioner and Mr. Barrera untimely
filed their joint return for taxable year 1999, 7 months past the
due date of April 15, 2000. The 1999 joint return reported
adjusted gross income of $14,165, “total tax” due of $2,905,
“total payments” of “0”, and a balance due of $2,905 on the line
stating “AMOUNT YOU OWE”. The entire $2,905 tax balance reported
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