Christina Connolly - Page 2




                                        - 2 -                                         
          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.                             





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  Next 

Last modified: November 10, 2007