- 2 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007