Menu
Tax Notes logo
HOMETax Notes ResearchFederalCourt Documentscourt petitions and briefs

Taxpayer Challenges Determination Of Deficiencies Based On Single Filing Status.

NOV. 2, 1993

Hudspeth, John D. v. Commissioner

DATED NOV. 2, 1993
DOCUMENT ATTRIBUTES
  • Court
    United States Tax Court
  • Docket
    Docket No. 23670-93
  • Authors
    Everett, James J.
  • Code Sections
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 93-80654
  • Tax Analysts Electronic Citation
    93 TNT 254-64

Hudspeth, John D. v. Commissioner

====== CASE NAME ======

JOHN D. HUDSPETH,

 

Petitioner,

 

v.

 

COMMISSIONER OF INTERNAL REVENUE,

 

Respondent.

====== SUMMARY ======

John Hudspeth of Phoenix, Ariz., has challenged the determination of deficiencies for tax years 1989 and 1991 resulting from the failure to compute his income tax liability based upon a "married filing-jointly" tax status.

Period and Amount at Issue: 1989 -- $13,197; 1991 -- $12,196

Code Section Classification: 2

====== FULL TEXT ======

PETITION

The Petitioner hereby petitions for a redetermination of the deficiencies asserted by the Commissioner of Internal Revenue Service in her Notices of Deficiency dated August 2, 1993, and as the basis of his case alleges as follows:

1. The Petitioner resides at 2402 E. Turquoise, Phoenix, Arizona 85028. The Petitioner's social security number is * * * . The return for the periods herein involved were filed with the Internal Revenue Service at Ogden, Utah.

2. The Notices of Deficiency, copies of which are attached hereto and marked as Exhibits "A" and "B", were mailed to Petitioner on or about August 2, 1993, and were issued by the Internal Revenue Service in Ogden, Utah.

3. The Commissioner has asserted income tax deficiencies and additions to tax, for the Petitioner's taxable years 1989 and 1991, all of which are in dispute, as follows:

Tax Year 1989:

 

-------------

 

          Deficiency:              $ 13,197.00

 

          Additions to Tax:

 

            Sec. 6651              $  1,031.75

 

            Sec. 6654              $    210.81

Tax Year 1991:

 

-------------

 

          Deficiency:              $ 12,196.00

 

          Additions to Tax:

 

            Sec. 6651              $    700.75

 

            Sec. 6654              $    101.15

4. The determination of the Commissioner as set forth in the Notices of Deficiency is based upon the following errors:

(a) The Commissioner erred in failing to allow the

 

Petitioner to elect married-joint rates with his spouse, Annette

 

Bargas, for his taxable year 1989.

(b) The Commissioner erred in failing to allow the

 

Petitioner to elect married-joint rates with his spouse, Annette

 

Bargas, for his taxable year 1991.

(c) The Commissioner erred in failing to allow deductions

 

to which the Petitioner is entitled to for his taxable year

 

1989.

(d) The Commissioner erred in failing to allow deductions

 

to which the Petitioner is entitled to for his taxable year

 

1991.

(e) The Commissioner erred in asserting that the Petitioner

 

had a deficiency in income tax for his taxable year 1989 in the

 

amount of $13,197.00.

(f) The Commissioner erred in asserting that the Petitioner

 

had a deficiency in income tax for his taxable year 1991 in the

 

amount of $12,196.00.

(g) The Commissioner erred in asserting the delinquency

 

penalty under I.R.C. Section 6651 for the Petitioner's taxable

 

year 1989 in the amount of $1,031.75.

(h) The Commissioner erred in asserting the estimated tax

 

penalty under I.R.C. Section 6654 for the Petitioner's taxable

 

year 1989 in the amount of $210.81.

(i) The Commissioner erred in asserting that delinquency

 

penalty under I.R.C. Section 6651 for the Petitioner's taxable

 

year 1991 in the amount of $700.75.

(j) The Commissioner erred in asserting the estimated tax

 

penalty under I.R.C. Section 6654 for the Petitioner's taxable

 

year 1991 in the amount of $101.15.

5. The facts upon which the Petitioner relies as the basis for his case are as follows:

(a) The Petitioner was married during the years 1989 and

 

1991 to Annette Bargas and, as such, is entitled to an election

 

of married joint rates for purposes of his taxable years 1989

 

and 1991.

(b) The Petitioner also has various tax deductible items

 

which have not been taken into account by the Commissioner for

 

his taxable years 1989 and 1991.

(c) The Petitioner will owe little, if any, tax for 1989

 

based upon his correct tax liability as determined, in

 

conjunction with credit for prepayment income tax withholdings.

(d) The Petitioner will owe little, if any, tax for 1991

 

based upon his correct tax liability as determined, in

 

conjunction with credit for prepayment income tax withholdings.

(e) The Petitioner is not liable for the delinquency

 

penalty under I.R.C. Section 6651 for his taxable year 1989.

(f) The Petitioner is not liable for the estimated tax

 

penalty under I.R.C. Section 6654 for his taxable year 1989.

(g) The Petitioner is not liable for the delinquency

 

penalty under I.R.C. Section 6651 for his taxable year 1991.

(h) The Petitioner is not liable for the estimated tax

 

penalty under I.R.C. Section 6654 for his taxable year 1991.

WHEREFORE, the Petitioner prays that the Court hear this case and determine that there are no deficiencies in income taxes for the taxable years 1989 and 1991 and grant such other and further relief as it deems just and proper.

DATED this 29th day of October, 1993.

LAW OFFICES OF JAMES J. EVERETT

By: JAMES J. EVERETT (EJ 0270)

 

3101 N. Central Ave., #1500

 

Phoenix, AZ 85012

 

Counsel for Petitioner
DOCUMENT ATTRIBUTES
  • Court
    United States Tax Court
  • Docket
    Docket No. 23670-93
  • Authors
    Everett, James J.
  • Code Sections
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 93-80654
  • Tax Analysts Electronic Citation
    93 TNT 254-64
Copy RID