Wayne Allen Mootz - Page 2




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               Petitioner resided in Dubuque, Iowa (Dubuque), at the time             
          he filed the petition in this case.                                         
               On April 2, 2003, petitioner filed a Federal income tax                
          (income tax) return for his taxable year 2001 (2001 income tax              
          return).  In his 2001 income tax return, petitioner showed income           
          tax due of $6,036, which he did not pay when he filed that                  
          return.                                                                     
               At a time not disclosed by the record, respondent determined           
          that petitioner made a mathematical error in his 2001 income tax            
          return.  Respondent corrected that mathematical error, which                
          resulted in a reduction of the income tax due of $6,036 shown in            
          that return.  The correct amount of income tax that petitioner              
          should have shown due in that return is $5,736.                             
               On May 12, 2003, respondent assessed the correct amount of             
          income tax due of $5,736 that petitioner should have shown in his           
          2001 income tax return, additions to tax under section                      
          6651(a)(1)1 and (2) of $1,290.60 and $372.84, respectively, and             
          interest as provided by law.2  (We shall refer to any such unpaid           
          assessed amounts with respect to petitioner’s taxable year 2001,            
          as well as interest provided by law accrued after May 12, 2003,             


               1All section references are to the Internal Revenue Code in            
          effect at all relevant times.  All Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      
               2Respondent credited respective refunds of $661.06 and                 
          $109.45 due to petitioner from certain other taxable years                  
          against the liability for petitioner’s taxable year 2001.                   





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