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settlement of a charge of discrimination filed with the Equal
Employment Opportunity Commission (EEOC),1 (2) whether petitioner
is liable for the section 6651(a)(1) addition to tax for failure
to file timely a Federal income tax return, and (3) whether
petitioner is liable for the section 6662 accuracy-related
penalty.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
The stipulated facts and exhibits received into evidence are
incorporated herein by reference. At the time the petition in
this case was filed, petitioner resided in New York, New York.
FINDINGS OF FACT
Petitioner is employed as a real estate sales agent, working
as an independent contractor. Petitioner was employed by J.L.
Shapiro Associates, Inc. (Associates), for the period 1989-90 and
was rehired in 1998 as the director of client services. In
December 2001, petitioner filed with the EEOC Newark area office
a “Charge of Discrimination” against Associates. A “Notice Of
Charge Of Discrimination” dated January 4, 2002, was issued to
Associates. The alleged bases of employment discrimination were
1Computations based on the Court’s resolution of this issue
will determine whether petitioner is entitled to claim the child
tax credit and the additional child tax credit.
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Last modified: November 10, 2007