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taxes of $1,654, and a balance due of $2,263. Mr. Scott made
computational errors on the 1991 return which resulted in an $80
overstatement of tax. Respondent assessed $2,183.50, which is
the correct amount of tax the Scotts owed for 1991.
Mr. Scott did not file the 1992 return he had petitioner
sign in April 1993. On the 1992 return Mr. Scott filed late, he
reported wages of $37,969,5 income of $2,337 from his bookkeeping
business, and a $32 loss from Karnival Klassics. Mr. Scott
reported total tax of $3,720, income tax withheld of $1,477, and
a balance due of $2,243. The return was signed only by Mr.
Scott, although it was filed as a joint return. Petitioner did
not sign the return, even though respondent accepted it as a
joint return and assessed the tax reported, which was not paid.
On the 1993 return, the Scotts reported Mr. Scott’s wages of
$27,458, income of $5,440 from his bookkeeping business, total
tax of $2,945, income tax withheld of $1,401, and a balance due
of $1,544. He did not send a payment for the balance due with
the return. He made a computational error on the return which
resulted in a $9.51 understatement of tax.
Mr. Scott timely filed the 1994 return on or about April 16,
1995. On the 1994 return, the Scotts reported petitioner’s wages
5Respondent’s records show that Mr. Scott received wages of
$28,205 from West Kesler Co. and $4,620 from CO & CO Enterprises,
Ltd. It appears that the $5,144 balance ($37,969 - $32,825) was
petitioner’s wages.
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Last modified: November 10, 2007