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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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Last modified: November 10, 2007