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other court, and this opinion shall not be treated as precedent
for any other case.
On November 28, 2005, respondent mailed a notice of
deficiency to petitioner determining a $10,086 deficiency in
petitioner’s 2002 Federal income tax. Respondent also determined
additions to tax under section 6651(a)(1) and (2) and under
section 6654(a) in the amounts of $2,203.20, $1,468.80, and
$326.11, respectively. The deficiency determined by respondent
was attributable to the determination that petitioner failed to
file a return and/or report income from the categories of wages,
interest, dividends, pension, miscellaneous income in the amount
of $11,015 and self-employment income in the amount of $30,811.
Petitioner has agreed to the $30,811.00 of self-employment income
and $3,371.38 of wages determined by respondent but contends that
he is entitled to deductions and exemptions that were not allowed
or determined by respondent.
The parties’ stipulated facts and exhibits are found and
incorporated by this reference. Petitioner, Duyet Minh Nguyen,
resided in Portland, Oregon, at the time his petition was filed
in this case. During 2002 petitioner was married, and he engaged
in real estate sales as an independent contractor for Oregon
First, Inc. (Oregon First), a mortgage lender in Beaverton,
Oregon. Petitioner was licensed to sell real estate in Oregon.
During 2002, petitioner earned self-employment income in the
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