- 3 -
has not filed a Federal income tax return for any tax year after
1999 through the date of trial. She has paid no Federal income
tax for 2001. In August 2003, she wrote a letter to the
Department of the Treasury which stated that she was not required
to keep books and records and asked the Department of the
Treasury to cite any statute which made her liable to pay Federal
income tax. She did not receive a response.
On May 28, 2004, respondent mailed a notice of deficiency to
petitioner for 2001. The notice of deficiency correctly
identified petitioner’s address and Social Security number. The
notice of deficiency identified petitioner as Christina L. Gore,
rather than Christina L. Belmont, the name she currently uses.4
Respondent determined, using third-party payor information,
that petitioner owed $4,333 in Federal income tax on the basis of
wage income of $5,924 received from Famiano and distributions of
$18,239 received from a Fidelity IRA. In the notice of
deficiency, respondent also determined additional tax of 10
percent for early distributions from a retirement plan pursuant
to section 72(t), allowed a standard deduction, allowed one
personal exemption, calculated tax using single individual rates,
and asserted additions to tax pursuant to sections 6651(a)(1) and
6654 of $975 and $171, respectively.
4 Petitioner used the name Gore before she was divorced in
1980.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: November 10, 2007