TAX COURT OPINION

Case: Eddie J. Dunbar, Jr.
Docket Number: 27255-07S
Judge: Colvin
Opinion Type: bench
Filed: 03/18/2009
Pages: 4

UNITED STATES TAX COURT WASHINGTON, D .C. 20217 EDDIE J . DUNBAR, JR . Petitioner , V . COMMISSIONER OF INTERNAL REVENU E Respondent . * * * ORDER Docket No . 27255-07 S Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it i s ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to respondent a copy of the pages of the transcript of the trial in the above case before Judge Joseph Robert Goeke at Miami, Florida, on March 5, 2009, . containing his oral findings of fact and opinion rendered at the conclusion of the trial . In accordance with the oral findings of fact and opinion, decision will be entered for respondent . (Signed) Joseph Robert Goeke Judg e Dated : Washington, D .C . March 18, 2009 SERVED Mar 19 2009 3 1 Bench Opinion by Judge Joseph Robert Goeke 2 March 5, 200 9 3 Dunbar v . Commissioner Docket No . 27255-07 S 4 THE COURT : The Court has decided to render 5 oral Findings of Fact and opinion in this case, an d 6 the following represents the Court's oral Findings of 7 Fact and Opinion . The oral findings of fact and 8 opinion shall not be relied upon as precedent in any 9 other case . 10 This opinion is made pursuant to authority 11 granted by sec . 7459(b) of the Internal Revenue Code 12 and Rule 152 of the Tax Court Rules of Practice and 13 Procedure . Here and after in this opinion, th e 14 section references shall be to the Internal Revenue 15 Code unless otherwise noted, and Rule references will 16 be to the Tax Court Rules of Practice and Procedure . 17 This case was heard pursuant to th e 18 provisions of sec . 7463 ., in effect when the petition 19 was filed . Pursuant to sec . 7463(b), the Decision to 20 be entered in this case is not reviewable by any other 21 Court . 22 Respondent issued a Notice of Deficiency to 23 the Petitioner for the year 2006 asserting a 24 deficiency of $6,153 . Prior to trial, Responden t 25 filed a Motion Seeking an Increased Deficiency under Heritage Reporting Corporatio n (202) 628-4888 4 1 sec . 6414(a) in the amount of $2,695 for a tota l 2 deficiency in dispute for the year 2006 in the amount 3 of $8,848 . 4 Respondent filed a Motion to Dismiss for 5 Lack of Prosecution in which Respondent raised the 6 increased deficiency . The Court denied this motio n 7 and called the case for trial, allowing Respondent to 8 provide evidence to support Respondent's positio n 9 relative to the original deficiency and the increased 10 deficiency . The Court accepted Exhibits at trial , 11 including admissions from the Petitioner verifying 12 that the Petitioner conceded the adjustments in the 13 original Notice of Deficiency and accepted the 14 determination of the deficiency in the amount of 15 $6,153 . 16 The Exhibits submitted also includ e 17 documents provided by the Petitioner to Respondent 18 which showed that the Petitioner had W-2 income in 19 2006 which was not included by Respondent in the 20 original Notice of Deficiency and which W-2 incom e 21 reflected income the Petitioner received from Stacole 22 Co ., Inc . in 2006 in the amount of $6,178 .06, and from 23 Coca-Cola Enterprises, Inc . in the amount o f 24 $11,250 .47 . 25 These W-2s also reflected that the Heritage Reporting Corporation (202) 628-4888 7 5 1 Petitioner received credit for withholding amounts 2 associated with both W-2s, including Federal income 3 tax withholdings, which will ultimately have to b e 4 reflected in Respondent's computation of amounts owed 5 by the Petitioner, which will be done subsequent t o 6 the . deficiency determination in this case . 7 The Court accepts the documents submitted by 8 Respondent and accepted into evidence as admissions by 9 the Petitioner, and the Court finds that th e 10 Petitioner has received the additional amounts o f 11 income, which are taxable to him under sec . 61 of the 12 Internal Revenue Code . Therefore, the Cour t 13 determines that Respondent's deficiency determination 14 as revised in the Motion to Dismiss for Lack o f 15 Prosecution in the amount of $8,848 for 2006 i s 16 correct, which amount includes an increased deficiency 17 of $2,695 raised pursuant to sec . 6414(a) . 18 This ends the Court's oral Findings of Fact 19 and Opinion in this case . 20 (Whereupon, at 12 :55 p .m ., the bench opinion 21 in the above-entitled matter was concluded . ) 22 23 2 4 25 Heritage Reporting Corporation (202) 628-4888