1 Section references are to the Internal Revenue Code as
amended and in effect in 2002. Rule references are to the Tax
Court Rules of Practice and Procedure.
T.C. Memo. 2006-80
UNITED STATES TAX COURT
SCOTT RAY HOLMES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3423-05. Filed April 19, 2006.
Scott Ray Holmes, pro se.
Beth A. Nunnink, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency in
petitioner’s income tax of $13,676.50 for 2002, and additions to
tax of $1,997.80 for failure to file under section 6651(a)(1)1
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Respondent stated in the explanation of income tax
examination changes attached to the notice of deficiency and
alleged in the answer that petitioner was liable for additions to
tax of $1,450.01 for failure to file under sec. 6651(a)(1) and
$547.78 for failure to pay tax under sec. 6651(a)(2) totaling
and $239.28 for failure to pay estimated tax under section 6654.
The issues for decision are:
1. Whether petitioner is liable for income tax in the
amount determined by respondent. We hold that he is.
2. Whether petitioner is liable for additions to tax for
failure to file under section 6651(a)(1) and for failure to pay
estimated tax under section 6654. We hold that he is.
3. Whether petitioner is liable for the addition to tax for
failure to pay under section 6651(a)(2). We hold that he is not.
4. Whether petitioner is liable for a penalty under section
6673 for instituting proceedings primarily for delay and for
maintaining frivolous or groundless positions. We hold that he
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioner resided in Texarkana, Texas, when he filed the
petition. In 2002, he received wages of $70,332 from Cooper Tire
& Rubber Co., interest of $28 and savings bond income of $1 from
Texar Federal Credit Union, a distribution of $348 from GE
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2 The parties agree that $767 of the $4,