Anderson v. Comm'r ( 2011 )

ROBERT B. ANDERSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Anderson v. Comm'r

Docket No: 17408-10S

United States Tax Court

2011 U.S. Tax Ct. LEXIS 70;

May 17, 2011, Entered

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ROBERT B. ANDERSON, Petitioner, Pro se.

For Respondent: Nathan C. Johnston, Thousand Oaks, CA.

Lewis R. Carluzzo, Special Trial Judge.

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Lewis R. Carluzzo

DECISION

Pursuant to the agreement of the parties in this case, it is

ORDERED and DECIDED: That there is a deficiency in income tax due from the petitioner for the taxable year 2006 in the amount of $13,771.00;

That there is an addition to tax due from the petitioner for the taxable year 2006 under the provisions of I.R.C. §6651(a)(1) in the amount of $1,877.85;

That there is an addition to tax due from the petitioner for the taxable year 2006 under the provisions of I.R.C. § 6651(a)(2) of 0.5% of the amount of the income tax required to be shown on the return, $13,771.00, commencing on the due date of petitioner's return and accruing for each month or fraction thereof during which the petitioner fails to pay, not exceeding 25% in the aggregate; and

That there is an addition to tax due from the petitioner for the taxable year 2006 under the provisions of I.R.C. §6654(a) in the amount of $366.45.

(Signed) Lewis R. Carluzzo

Special Trial Judge

Entered: MAY 17 2011

It is hereby stipulated that the Court may enter the foregoing decision in this case.

It is further stipulated that interest will be assessed as provided by law on the deficiency and additions to tax due from petitioner.

It is further stipulated that, effective upon the entry of this decision by the Court, petitioner waives the restrictions contained in I.R.C. §6213(a) prohibiting assessment and collection of the deficiency and additions to tax (plus statutory interest) until the decision of the Tax Court becomes final.

It is further stipulated that there is a prepayment credit for the taxable year 2006 in the amount of $5,425.00. The deficiency is computed without considering this credit.

WILLIAM J. WILKINS

Chief Counsel

Internal Revenue Service

/s/ Robert B. Anderson

ROBERT B. ANDERSON

Petitioner

1148 Sunnycrest Ave.

Ventura, CA 93003

Telephone: (805) 320-3559 Date: 04-28-2011

By: R. Malone Camp, Jr.

R. MALONE CAMP, JR.

Attorney

(Small Business/Self-Employed)

Tax Court Bar No. CR1027

950 Hampshire Road

East Pavilion

Thousand Oaks, California

Telephone: (805) 371-6702 x743

Date: May 4, 2011