- 3 - FINDINGS OF FACT Accordingly, pursuant to Rule 91(f), the facts set forth in the Rule 91(f) motion are deemed stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. At the time he filed the petition, petitioner resided in Tampa, Florida. Petitioner failed to timely file Federal income tax returns for 1997, 1998, 1999, 2000, 2001, and 2002. On October 17, 2003, respondent sent petitioner statutory notices of deficiency for 1997, 1999, and 2000. On February 4, 2004, respondent sent petitioner a statutory notice of deficiency for 2001. Respondent determined deficiencies in and additions to petitioner’s Federal income tax as follows:2 Additions to Tax Year Deficiency Sec. 6651(a)(1) Sec. 6654(a) 1997 $52,911 $11,905 $2,851 1999 28,242 5,454 1,294 2000 53,465 12,030 2,876 2001 51,134 15,852 2,024 Petitioner received the notices of deficiency and chose not to petition this Court. On March 29, 2006, respondent sent petitioner a Final Notice--Notice of Intent to Levy and Notice of Your Right to a Hearing with respect to petitioner’s 1997, 1998, 1999, 2000, 2001, and 2002 taxable years (levy notice). The levy notice 2 Amounts are rounded to the nearest dollar.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: November 10, 2007