Millsap v. Commissioner
United States Tax Court
P failed to file Federal individual income tax returns and R prepared "substitute" returns in accord with sec. 6020(b), I.R.C. 1954. R indicated in the "substitute" returns that P's filing status was "married filing separate." R issued a statutory notice of deficiency and P petitioned this Court. Thereafter, P and his wife filed Federal income tax returns attempting to elect joint filing status on each.
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P failed to file Federal individual income tax returns and R prepared "substitute" returns in accord with sec. 6020(b), I.R.C. 1954. R indicated in the "substitute" returns that P's filing status was "married filing separate." R issued a statutory notice of deficiency and P petitioned this Court. Thereafter, P and his wife filed Federal income tax returns attempting to elect joint filing status on each. P contends that R's preparation of a return under authority of sec. 6020(b) does not obviate P's statutory right to deficiency procedures, including our redetermination of R's determination of…
1Opinion of the Court
GERBER, Judge:*
Respondent, in a notice of deficiency dated February 12, 1985, determined deficiencies in petitioner’s income tax and additions to tax as follows:
Additions to tax
Taxable Income
year tax Sec. 6651(a)(1)1 Sec. 6653(a)(1) Sec 6653(a)(2) Sec. 6654(a)
1979 $11,759.60 $2,349.79 $587.98 N/A $366.97
1980 8,900.53 1,439.20 445.03 N/A 317.31
1981 22,639.10 5,659.78 1,131.96 ** 1,738.85
1982 47,150.43 11,787.61 2,357.52 4,589.98
Totals 90,449.66 21,236.38 4,522.49 7,013.11
N/A - Not applicable
** 50 percent interest due on $22,639.10
*** 50 percent interest due on $47,150.43
The parties have…
2Cases cited20 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Watt v. AlaskaSupreme Court of the United States · 1981
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- Porter v. CommissionerSupreme Court of the United States · 1933
- Durovic v. CommissionerUnited States Tax Court · 1970
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