Stephanie K. Mills - Page 2

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               Respondent determined a deficiency in income tax of $17,380            
          and additions to tax under sections 6651(a)(1) and 6654 of $4,345           
          and $694.58, respectively, with respect to petitioner's 2001                
          taxable year.  The notice of deficiency specifies that the                  
          adjustments to petitioner’s taxable income are attributable to              
          petitioner’s failure to file a 2001 tax return2 reporting various           
          items of income including nonemployee compensation paid by                  
          "Accumen Realty Inc." and "Royal Foridian [sic] by Spinnaker                
          LLC", and interest paid by First Union National Bank.  These                
          items of income were reported to respondent on Forms 1099 or                
          other information returns submitted by the payors.                          
               When she filed the petition in this case, petitioner resided           
          in Florida.  Petitioner, acting without counsel, requested a date           
          and time certain for the trial, and the Court granted her                   
          request.  At the appointed time and place for trial, however,               
          petitioner failed to appear.  Instead, counsel retained by                  
          petitioner appeared on her behalf.  Upon questioning,                       
          petitioner's counsel represented that he had no witnesses to call           
          or other evidence to present and, indeed, lacked even authority             

          Practice and Procedure.                                                     
               2 The record demonstrates that petitioner has failed to file           
          returns since 1993.                                                         

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Last modified: November 10, 2007