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petitioner received unreported income in the form of interest and
medical and healthcare payments in 2001; (2) whether petitioner
is liable for self-employment tax for 2001; (3) whether
petitioner is liable for an addition to tax under section
6651(a)(1) for failing to file his 2001 tax return; (4) whether
petitioner is liable for an addition to tax under section 6654(a)
for failing to make estimated tax payments with respect to his
2001 tax liability; and (5) whether petitioner is liable for a
penalty under section 6673(a)(1).
FINDINGS OF FACT
At the time he filed his petition and amended petition,
petitioner resided in Niles, Ohio.
During 2001, petitioner was a dentist with an office in La
Mesa, California. Petitioner received medical and healthcare
payments from insurance companies and other entities for services
rendered to his patients. The insurance companies and other
entities issued petitioner Forms 1099-MISC, Miscellaneous Income,
reflecting the following payments made during 2001:
1(...continued)
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure. Amounts
are rounded to the nearest dollar.
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Last modified: November 10, 2007