PURSUANT TO INTERNAL REVENUE CODE
SECTION 7463(b),THIS OPINION MAY NOT
BE TREATED AS PRECEDENT FOR ANY
T.C. Summary Opinion 2006-48
UNITED STATES TAX COURT
RICHARD A. PAIKOWSKI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11529-04S. Filed April 3, 2006.
Richard A. Paikowski, pro se.
Frederic J. Fernandez, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time the petition was filed. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code as in effect for the years at issue. The decision
to be entered is not reviewable by any other court, and this
opinion should not be cited as authority.
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Respondent determined the following deficiencies in and
additions to petitioner’s Federal income taxes for 1999 and 2002:
Additions to Tax
The issues for decision are: (1) Whether petitioner filed
timely Federal income tax returns for 1999 and 2002, and (2)
whether petitioner is liable for additions to tax under sections
6651(a)(1) and 6654(a).
The stipulated facts and the exhibits received into evidence
are incorporated herein by reference. At the time the petition
in this case was filed, petitioner resided in Waterford,
In 1999, petitioner was employed by Jack Safro Toyota, Inc.
in car sales and earned wages totaling $39,669. In 2002,
petitioner was employed by Andrew Motor Sales, Inc. in car sales
and earned wages totaling $44,905.
Petitioner submitted to respondent Forms 1040, U.S.
Individual Income Tax Return, for 1999 and 2002. In the income
portion of both returns, petitioner entered zeros on all lines.
Petitioner reported that he had no taxable income and that no
taxes were due. Petitioner claimed a refund