DocketNumber: Docket No. 5762-81.
Citation Numbers: 48 T.C.M. 337, 1984 Tax Ct. Memo LEXIS 355, 1984 T.C. Memo. 316
Filed Date: 6/21/1984
Status: Non-Precedential
Modified Date: 11/21/2020
MEMORANDUM OPINION
CLAPP,
Additions to Tax | |||
Deficiency | Sec. 6651(a) | Sec. 6653(a) | Sec. 6654(a) |
$2,052.00 | $513.00 | $102.60 | $65.50 |
In an amendment to answer, respondent alleged an increased deficiency and increased additions as follows:
Additions to Tax | |||
Deficiency | Sec. 6651(a) | Sec. 6653(a) | Sec. 6654(a) |
$3,053.00 | $753.08 | $152.65 | $96.08 |
The only issue is whether*356 the
All the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. Petitioner resided in Mesa, Arizona, when he filed his petition.
Petitioner filed a document with the Ogden Service Center which purported to be an income tax return for 1978. The document contained no information regarding petitioner's filing status, exemptions, income, or deductions. In response to all requests for information except his name, address, and social security number, petitioner stated on the document that "specific objection is made under the
Petitioner received compensation for his services during 1978 of $18,513.38. Respondent was aware of $14,995.11 of this compensation when the notice of deficiency was mailed. Respondent was aware of the remaining $3,518.27 of compensation when the amendment to answer was filed.
There being no dispute regarding the amount of petitioner's income, the deficiency pleaded by respondent in his amendment to answer is sustained. Petitioner's liability*357 for the addition to tax under section 6654(a) pleaded by respondent follows automatically.
When this case was submitted, petitioner told the Court (Transcript pp. 3-4) that "* * * I have no objection to paying taxes. What I do object to is the method of collection. I do not believe that I should have to give up my rights in order for the IRS to collect a tax from me * * *. It is basically my
The document filed by petitioner is not a return.