United States Tax Court

PETITION

The Petitioner hereby petitions for a redetermination of the deficiency set forth by the Commissioner of the Internal Revenue Service in his Notice of Deficiency with the following information

Notice date: September 3rd, 2013

Social Security Number:

AUR Control Number : 700310710,

And as the basis for his case allege as follows:

  1. Petitioner resides at The Petitioner’s telephone number is. The tax return for the period was electronically filed with the Internal Revenue Service.
  2. The notice of Deficiency (a copy of which is attached hereto and marked “Exhibit A” was mailed to Petitioners on September 3, 2013 and was issued by the office of the Internal Revenue Service at Philadelphia, PA.
  3. The deficiency as determined by the Commissioner is for income taxes for the calendar year 2011, in the amount of $6,453, all of which is in dispute.
  4. The determination of the tax set forth in the said Notice of Deficiency is based on the following errors:
  5. In determining the Self Employment income, the Commissioner erroneously increased the Taxpayer’s income by $20,000
  6. The effect of this erroneous increase in income is an increase in the Petitioners’ tax liability for the year 2011 by $5,918 plus an additional increase of $535 in Self Employment Tax, resulting in a total tax increase of $6,453. Additionally, $1,291 of IRC §6661 (tax understatement penalty) has been assessed, for a total balance due of $7,744.
  7. The facts upon which the Petitioner relies as the basis of his claim are as follows:
  8. In 2011, The Petitioner received a check from B.E.Aerospace (hereinafter BEA) for contract work performed.
  9. The Petitioner did not cash the first check. A second check was issued. The Petitioner did not cash that check either. Finally, both checks were canceled, and $10,000 was wired to the Petitioner.
  10. In February 2012 while preparing 2011 taxes , The Petitioner received an incorrect Form 1099 for the year 2011 showing $30,000 of nonemployee compensation. The Petitioner contacted BEA, who (supposedly) submitted a corrected form 1099 to the IRS.
  11. In September 2013, The Petitioner received the said notice from the IRS regarding this increase in tax. The Petitioner contacted BEA again and received a copy of the corrected Form 1099 (a copy of which is attached hereto and marked “Exhibit B”).

WHEREFORE, the Petitioners ask the Commissioner to reevaluate the case and determine that there are no deficiencies, or reduced deficiencies, due from the Petitioners for the year 2011.

Date: October 14, 2013 Signature: