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are whether petitioner is liable for unreported income and the
section 6654(a)1 and section 6651(a)(1) and (2) additions to tax.
FINDINGS OF FACT
During 2002, petitioner performed services for S. McClain,
Inc. (McClain). Between March 29 and September 6, 2002, McClain
issued, and sent to petitioner’s home, 24 checks payable to DDR
Truck Associates (DDR). Those checks totaled $63,850.
Petitioner deposited those checks into, and paid his salary from,
a bank account in the name of DDR over which he had signature
authority.
McClain issued petitioner a Form 1099-MISC, Miscellaneous
Income, which stated that in 2002 McClain paid petitioner
$63,850. McClain subsequently issued a corrected Form 1099-MISC
to petitioner (i.e., stating that it paid petitioner zero in
2002) and a Form 1099-MISC to DDR (i.e., stating that it paid DDR
$63,850 in 2002). Petitioner did not file a return, pay tax, or
make estimated tax payments relating to 2002.
On August 17, 2005, respondent, pursuant to section 6020(b),
prepared a substitute for return (SFR) relating to 2002. On
September 19, 2005, respondent sent petitioner a notice of
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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Last modified: November 10, 2007