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* * * * * * *
62. Petitioner disputes the allegation he owes
$2,164.37 as an IRC 6651(a)(1) penalty for 2003.
* * * * * * *
64. Petitioner disputes the allegation he owes $248.21
as an IRC 6654 penalty for 2003.
* * * * * * *
FOURTH ERROR
* * * * * * *
68. Petitioner disputes the allegation he owes $594.47
as interest under IRC 6601 for 2003.
* * * * * * *
CLAIM OF PETITIONER
* * * * * * *
87. Petitioner further disputes he owes a total
deficiency of $13,155.51 for tax year 2003.
* * * * * * *
FACTS UPON WHICH PETITIONER RELIES
* * * * * * *
97. The requirement for making a return at 26 U.S.C. �
6012 is dependent upon � 151(d).
98. 26 U.S.C. � 6012 only requires the making of a
return if Petitioner’s gross income exceeds the
Congressionally assigned “exempt amount.”
* * * * * * *
RELIEF SOUGHT
* * * * * * *
120. The Petitioner is not liable for any
determination of penalties and/or interest in the
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