- 2 -
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
Respondent determined a $3,553 deficiency in petitioner’s
2002 Federal income tax and a section 6651(a) addition to tax for
failure to file timely a Form 1040-SS, U.S. Self-Employment Tax
Return, for 2002. The issues for decision are whether petitioner
is: (1) Entitled to claim business expense deductions; and
(2) liable for a section 6651(a)(1) addition to tax.1
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits received into evidence
are incorporated herein by reference. At the time the petition
was filed, petitioner resided in Holliston, Massachusetts.
Petitioner resided in Puerto Rico during 2002. For part of
2002, petitioner was employed by World Services Telephone, Inc.,
and he also worked as a consultant to Cortelco Systems Puerto
Rico (Cortelco). Cortelco was in San Juan, Puerto Rico, and
moved its operations to Caguas, Puerto Rico, sometime between
September 2002 and February 2003. Petitioner then began working
at home.
During 2002, petitioner shared with his wife a one-bedroom
apartment, which was about 500 square feet. Within the
1 Respondent concedes that petitioner is not liable for
additions to tax under sec. 6654(a) or 6651(a)(2). Petitioner
concedes that he was required to file a Form 1040-SS.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: March 27, 2008