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is not reviewable by any other court, and this opinion should not
be cited as authority.
Respondent determined a deficiency in, and an accuracy-
related penalty under section 6662(a) on, petitioners’ Federal
income tax for 2002 in the amounts of $2,355 and $244.60,
respectively.
After concessions by the parties,2 the issue for decision by
the Court is whether petitioners underreported on their income
tax return for 2002 tips received by petitioner Otis L. Pimpleton
during that year.
Whether petitioners are entitled to the additional child tax
credit as claimed on their return is purely a mechanical matter.
Background
Some of the facts have been stipulated, and they are so
found.
At the time that the petition was filed, Otis L. Pimpleton
(petitioner) and Tabitha Pimpleton (collectively, petitioners)
resided in Las Vegas, Nevada.
2 Petitioners concede that petitioner Tabitha Pimpleton
received unemployment compensation during 2002 in the amount of
$3,867, which was not reported on their income tax return for
that year. Respondent concedes that $580 of Federal income tax
was withheld from such unemployment compensation, which tax was
not claimed by petitioners on their return. Respondent also
concedes, for technical reasons, that petitioners are not liable
for the accuracy-related penalty under sec. 6662(a).
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