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2010-138
MEMORANDUM OPINION
follows:
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Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654(a)
years in issue, and all Rule references are to the Tax Court
Background
Petitioner did not file Federal income tax returns for the
Procedural Matters
Attached to the notices setting case for trial was the Court’s
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that he failed to file tax returns for the years in issue, and he
has asserted that he was not required to file them because he did
evidence not made available to him before January 15, 2010, one
for discovery under the Tax Court Rules and for the exchange of
stipulations or concessions.
Discussion
deductions. See New Colonial Ice Co. v. Helvering, 292 U.S. 435,
7491(a).
even equal the standard deduction that he has been allowed for
each year.
business mileage.
have to show the amounts spent for special clothing not suitable
single individuals, $7,950 for 2004, $8,200 for 2005, and $8,450
for 2006). See sec. 6012(a). He has not shown reasonable cause
tax due for each year in issue were required and, because they
petitioner has not asserted, and the record does not suggest,