Miller v. Commissioner
United States Tax Court
H and W, after regularly filing returns and paying Federal tax, claimed exemption from the withholding of their income tax and ceased filing returns. H and W, after being questioned by R regarding their failure to file and upon advice of their attorney, filed late returns for 1982, 1983, and 1984, properly reported their income, and paid the tax liability.
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H and W, after regularly filing returns and paying Federal tax, claimed exemption from the withholding of their income tax and ceased filing returns. H and W, after being questioned by R regarding their failure to file and upon advice of their attorney, filed late returns for 1982, 1983, and 1984, properly reported their income, and paid the tax liability. Thereafter, H and W were divorced and began maintaining separate residences and each filed individual returns which advised R of their new addresses. Although R possessed H's and W's separate addresses in his computer system, a joint notice…
1Opinion of the Court
GERBER, Judge:
Respondent, in a statutory notice of deficiency dated September 1, 1987, determined the following additions to petitioners’ 1982, 1983, and 1984 income tax:
Sec. 6651
Year (a)(1) & (2)1 Sec. 6653(a)(1) Sec. 6654 Sec. 6661
1982 $3,146 $629* $1,532 $3,146
1983 2,816 563* 691 2,816
1984 2,934 587* 740 2,934
The additions relate to petitioners’ failure to timely file their joint income tax returns and timely pay their income tax. The notice of deficiency, however, did not reflect income tax deficiencies because petitioners made untimely payment of that portion of the tax liability prior…
2Cases cited44 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
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3Cited by50 opinions
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Virgil B. Elings v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
- Langworthy v. CommissionerUnited States Tax Court · 1998
- Cooley v. Comm'rUnited States Tax Court · 2004
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