Hesselink v. Commissioner
United States Tax Court
After being investigated by respondent and after being indicated and pleading guilty to criminal charges for failing to file Federal income tax returns for 1980 through 1983, petitioner, in compliance with the sentence imposed by the Federal district court, filed delinquent tax returns.
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After being investigated by respondent and after being indicated and pleading guilty to criminal charges for failing to file Federal income tax returns for 1980 through 1983, petitioner, in compliance with the sentence imposed by the Federal district court, filed delinquent tax returns. Held, Under sec. 1.6661-2(d)(2), Income Tax Regs., in computing petitioner's liability for additions to tax under sec. 6661, I.R.C. 1954, amounts of tax shown on petitioner's delinquent tax returns are to be ignored.
1Opinion of the Court
OPINION
SWIFT, Judge:*
Respondent determined additions to petitioner’s Federal income taxes with respect to 1980 through 1983, as follows:
Additions to tax
Year
1980
1981
1982
1983
Sec. 6653(a)1 $804
Sec. 6653(a)(1) Sec. 6653(a)(2) Sec. 6661
$528
783
582
**
**
**
$3,904
2,909
**50 percent of the interest due on the portion of the underpayment attributable to negligence.
After concessions, the only issue for decision is petitioner’s liability for the additions to tax under section 6661 with respect to 1982 and 1983.
The relevant facts were fully stipulated and are so found. Petitioner, a medical physician, resided…
2Cases cited14 opinions
- Vasquez v. HillerySupreme Court of the United States · 1986
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Burnet v. Coronado Oil & Gas Co.Supreme Court of the United States · 1932
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Commissioner v. AckerSupreme Court of the United States · 1959
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