William M. Smith - Page 2




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               The issues for decision are:  (1) Whether petitioner failed            
          to report wages, interest, a State income tax refund, and other             
          income of $35,335, $14, $757, and $270, respectively, in 2002;              
          and (2) whether petitioner is liable for section 6651(a)(1) and             
          6654 additions to tax.2                                                     
                                  FINDINGS OF FACT                                    
               The parties’ stipulation of facts and the attached exhibits            
          are incorporated herein by this reference.  Petitioner resided in           
          Lahaina, Hawaii, at the time the petition was filed.                        
               In 2002, petitioner was employed by the county of Maui in              
          Hawaii and received wage income of $35,335 and had withheld $713            
          in Federal income tax.  Using third-party payor information,                
          respondent determined that in 2002 petitioner also received $14             
          of interest from the Maui County Employees Federal Credit Union,            
          $757 as an income tax refund from the State of Hawaii, and $270             
          from the Hawaii Public Employees Health Fund.  Petitioner did not           
          file a Federal income tax return for 2002 and, other than tax               
          withheld of $713, failed to make estimated tax payments.                    

               1(...continued)                                                        
          the Internal Revenue Code (Code), as amended, and Rule references           
          are to the Tax Court Rules of Practice and Procedure.  Amounts              
          are rounded to the nearest dollar.                                          
               2 In the notice of deficiency respondent determined that               
          petitioner was entitled only to the standard deduction, one                 
          personal exemption, and tax rates applicable to a single                    
          individual.  Petitioner did not present any evidence or make any            
          arguments with respect to deductions, exemptions, or filing                 
          status.  We conclude that he has abandoned any argument with                
          respect to these issues.                                                    





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