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MEMORANDUM OPINION
NIMS, Judge: Respondent determined a deficiency of $13,876
in petitioner’s Federal income tax for 2002. Respondent also
determined additions to tax of $3,122.10 for failure to file a
return under section 6651(a)(1), $1,040.70 for failure to pay tax
shown on a return under section 6651(a)(2), and $463.69 for
failure to pay estimated tax under section 6654(a).
Petitioner objects to paying the income tax on numerous
grounds, all of which are protester-type arguments. The issues
for our determination are whether respondent correctly determined
petitioner’s tax liability and the additions to tax.
Both parties have moved for summary judgment pursuant to
Rule 121. Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the tax year in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
Background
At the time he filed the petition in this case, petitioner
resided in West Virginia.
In 2002, petitioner received W-2 income in the amount of
$68,708 from the Arlington County School Board. He also
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Last modified: November 10, 2007