T.C. Memo. 2006-81
UNITED STATES TAX COURT
KEN M. GUTHRIE, Jr., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14009-04. Filed April 19, 2006.
Ken M. Guthrie, Jr., pro se.
Beth A. Nunnink, James L. May, Jr., and Heather D. Horton,
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioner’s income tax and additions to tax as follows:
Additions to tax
Sec. 6651(a)(1) Sec. 6654
1998 $11,772.20 $2,566.40
1999 29,131.50 6,554.59
- 2 -
1 Section references are to the Internal Revenue Code as
amended and in effect for the years in issue. Rule references
are to the Tax Court Rules of Practice and Procedure.
Respondent also determined that petitioner is liable for the
addition to tax under section 6651(a)(2)1 for failure to pay tax
shown on the return in amounts to be calculated later for each
year in issue. The issues for decision are:
1. Whether respondent correctly determined petitioner’s
income tax deficiencies for 1998, 1999, and 2001. We hold that
2. Whether petitioner is liable for additions to tax for
failure to file tax returns and for failure to pay estimated tax
for 1998, 1999, and 2001. We hold that he is.
3. Whether petitioner is liable for the addition to tax for
for failure to pay tax. We hold that he is not.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioner resided in Metairie, Louisiana, when he filed the
petition. He was single with no dependents and had no itemized
deductions in 1998, 1999, and 2001. Petitioner has not filed
Federal income tax returns for 1998, 1999, or 2001.
- 3 -
Amounts Petitioner Received in 1998, 1999, and 2001
Petitioner received distributions from Nationwide Life
Insurance Co. of $43,222 in 1998 and $84,445 in 1999. He was not
disabled in 1998 or 1999. He was 48 years old on December 31,