Emmons v. Commissioner
United States Tax Court
Ps filed untimely 1981 and 1982 income tax returns. The returns, postmarked on May 5, 1983, were received by R on May 9, 1983. During an audit of their 1982 tax return, Ps refused to cooperate with R or submit any records to substantiate the reported deductions and credits. On May 8, 1986, R issued a statutory notice of deficiency determining that certain claimed deductions and credits on both the 1981 and 1982 income tax returns were not allowable.
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Ps filed untimely 1981 and 1982 income tax returns. The returns, postmarked on May 5, 1983, were received by R on May 9, 1983. During an audit of their 1982 tax return, Ps refused to cooperate with R or submit any records to substantiate the reported deductions and credits. On May 8, 1986, R issued a statutory notice of deficiency determining that certain claimed deductions and credits on both the 1981 and 1982 income tax returns were not allowable. By an amended answer, R asserts that Ps are liable for additions to tax under sec. 6653(a), I.R.C. 1954 (for negligence or intentional disregard…
1Opinion of the Court
GERBER, Judge:
Respondent, in a statutory notice of deficiency dated May 8, 1986, determined deficiencies and additions to petitioners’ 1981 and 1982 income taxes as follows:
Additions to tax
Year Deficiency Sec. 6653(b)1 Sec. 6661
1981 $12,418 $6,209
1982 13,030 6,515* $1,303
By amended answer, respondent asserts, in lieu of the section 6653(b) additions for fraud, that petitioners are liable for additions to tax under sections 6653(a) (for negligence or intentional disregard of rules and regulations) and 6651(a)(1) (for failure to timely file) as follows:
Year Sec. 6653(a)(1) Sec. 6653(a)(2) Sec.…
2Cases cited17 opinions
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- Llorente v. CommissionerUnited States Tax Court · 1980
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