U S Tax Court
STIPULATED DECISION SUMMARY
 
Docket Id   Year  Deficiency   Penalty   Interest   Total   Petitioner
004480-14  2010  $49,053.00  $9,624.60  $7,480.88  $66,158.48  Mansfield R. Otto & Jacqueline Otto
  2011  $29,396.00  $5,879.20  $3,321.87  $38,597.07 
  Total  $78,449.00  $15,503.80  $10,802.76  $104,755.56 
 
005086-14  2011  $3,384.00  $0.00  $318.67  $3,702.67  Michelle McCullough & Randy Lynn McCullough
 
005179-14  2010  $11,014.00  $1,063.90  $1,539.83  $13,617.73  William R. Jordan & Jennifer M. Jordan
  2011  $6,100.00  $610.00  $631.88  $7,341.88 
  2012  $21,125.00  $1,963.00  $1,427.62  $24,515.62 
  Total  $38,239.00  $3,636.90  $3,599.33  $45,475.23 
 
005218-14  2010  $31,503.00  $6,300.60  $4,819.63  $42,623.23  Juan Garcia Martinez & Cecilia Bravo Rico
  2011  $23,862.00  $4,772.40  $2,696.51  $31,330.91 
  Total  $55,365.00  $11,073.00  $7,516.14  $73,954.14 
 
008487-14  2005  $7,029.00  $0.00  $1,757.25  $8,786.25  James B. Zeleznik & Carol S. Zeleznik
  2006  $12,188.00  $0.00  $3,047.00  $15,235.00 
  2010  $7,024.00  $0.00  $895.50  $7,919.50 
  2011  $7,374.00  $0.00  $694.41  $8,068.41 
  2012  $5,914.00  $0.00  $365.69  $6,279.69 
  Total  $39,529.00  $0.00  $6,759.85  $46,288.85 
 
008597-14  2005  $2,140.00  $0.00  $535.00  $2,675.00  Julie A. Zeleznik
  2010  $3,508.00  $0.00  $447.24  $3,955.24 
  2011  $2,391.00  $0.00  $225.16  $2,616.16 
  2012  $76.00  $0.00  $4.70  $80.70 
  Total  $8,115.00  $0.00  $1,212.10  $9,327.10 
 
012448-14  2011  $4,421.00  $0.00  $416.33  $4,837.33  Jeffrey A. Herzog
  2012  $1,388.00  $0.00  $85.83  $1,473.83 
  Total  $5,809.00  $0.00  $502.15  $6,311.15 
 
015641-14  2011  $2,826.00  $0.00  $266.13  $3,092.13  Angel Cortez
 
015849-14  2006  $1,534.00  $0.00  $383.50  $1,917.50  Bernard Lunn & Julia Lunn
  2007  $4,502.00  $0.00  $1,051.97  $5,553.97 
  Total  $6,036.00  $0.00  $1,435.47  $7,471.47 
 
016052-14  2010  $8,679.00  $0.00  $1,106.50  $9,785.50  Clint Herzog
 
016847-14  2012  $0.00  $0.00  $0.00  $0.00  Donald Wayne Shearer & Lisa Ann Shearer
 
019420-14  2011  $5,810.00  $0.00  $547.13  $6,357.13  Nicholas W. Shearer
 
019439-14  2012  $663.00  $0.00  $41.00  $704.00  Douglas N. Anderson & Mary E. Anderson
 
020148-14  2012  $3,659.00  $0.00  $226.25  $3,885.25  Alan Otto & Lori A. Otto
 
020149-14  2010  $4,117.00  $0.00  $524.88  $4,641.88  Mark W. Otto & Tamela J. Otto
 
022363-14  2010  $10,580.00  $1,058.00  $1,483.74  $13,121.74  Ronald Clyde Stuart
  2011  $9,357.00  $935.70  $969.27  $11,261.97 
  2012  $9,335.00  $933.50  $634.94  $10,903.44 
  Total  $29,272.00  $2,927.20  $3,087.95  $35,287.15 
 
024321-14  2010  $8,245.00  $0.00  $1,051.17  $9,296.17  Monty B. Lutzker & Sally G. Lutzker
  2011  $50,324.00  $0.00  $4,739.02  $55,063.02 
  Total  $58,569.00  $0.00  $5,790.19  $64,359.19 
 
024526-14  2011  $8,283.00  $1,656.60  $936.01  $10,875.61  Bruce Brumfield
 
027268-14  2012  $11,203.00  $0.00  $692.73  $11,895.73  Opal J. Otto
 
027520-14  2012  $8,181.00  $0.00  $505.86  $8,686.86  Jimmy Taylor & Angela Taylor
 
029085-14  2011  $134,609.00  $0.00  $12,676.16  $147,285.16  Clint Herzog
 
029632-14  2012  $19,786.00  $4,451.85  $1,498.72  $25,736.57  Steven Lindsey
 
000309-15  2012  $6,807.00  $1,361.00  $769.18  $8,937.18  Tilman Otto & Petra Otto
  2013  $817.00  $0.00  $50.52  $867.52 
  Total  $7,624.00  $1,361.00  $819.70  $9,804.70 
 
003736-15  2011  $7,989.00  $0.00  $1,018.53  $9,007.53  Darlene Michelle Everage
  2012  $4,552.00  $0.00  $428.66  $4,980.66 
  Total  $12,541.00  $0.00  $1,447.19  $13,988.19 
 
008372-15  2011  $111,731.00  $27,932.00  $17,805.82  $157,468.82  Richard L. Shearer
 
010427-15  2012  $1,135.00  $0.00  $106.88  $1,241.88  Jason Eugene Shearer & Samantha Fern Shearer
 
011820-15  2011  $19,784.00  $3,959.80  $3,027.13  $26,770.93  William Coates & Mary Patricia Coates
  2012  $22,540.00  $4,508.00  $2,547.12  $29,595.12 
  2013  $11,326.00  $1,132.60  $770.36  $13,228.96 
  Total  $53,650.00  $9,600.40  $6,344.61  $69,595.01 
 
012607-15  2005  ?.??  ?.??  ?.??  ?.??  Nathanial Battle & Michelle D. Battle
  2006  ?.??  ?.??  ?.??  ?.?? 
  2007  ?.??  ?.??  ?.??  ?.?? 
  2009  ?.??  ?.??  ?.??  ?.?? 
  2010  ?.??  ?.??  ?.??  ?.?? 
  2011  ?.??  ?.??  ?.??  ?.?? 
  2012  ?.??  ?.??  ?.??  ?.?? 
  2013  ?.??  ?.??  ?.??  ?.?? 
  2014  ?.??  ?.??  ?.??  ?.?? 
  2015  ?.??  ?.??  ?.??  ?.?? 
  2016  ?.??  ?.??  ?.??  ?.?? 
  Total  $0.00  $0.00  $0.00  $0.00 
 
013119-15  2012  $52.00  $0.00  $4.90  $56.90  Ray R. Odette & Michelle Odette
 
014312-15  2012  $6,620.00  $1,324.00  $748.09  $8,692.09  Roger R. Apuna & Noela K. Apuna
  2013  $1,025.00  $205.00  $76.06  $1,306.06 
  Total  $7,645.00  $1,529.00  $824.14  $9,998.14 
 
021056-15  2012  $243.00  $0.00  $22.88  $265.88  Rasoul Taghizadeh & Jean Shearer
 
023131-15  2011  $2,662.00  $0.00  $339.38  $3,001.38  Robert Crouch Newman & Eleanor R. Newman
 
023360-15  2011  $17,309.00  $0.00  $2,206.75  $19,515.75  Michael A. Cameron
 
027536-15  2013  $0.00  $0.00  $0.00  $0.00  William B. Ingram & Aubrey A. Larson
 
030197-15  2012  ?.??  ?.??  ?.??  ?.??  Nathanial Battle & Michelle D. Battle
 
030650-15  2013  $450.00  $0.00  $27.83  $477.83  Christopher L. Carlisle & Vicky L. Carlisle
 
031733-15  2013  $1,720.00  $0.00  $106.35  $1,826.35  Bradley F. Herzog
 
000725-16  2013  $2,062.00  $0.00  $194.18  $2,256.18  John Edward Hurd, III & Denise Lenore Hurd
 
007489-16  2013  $0.00  $0.00  $0.00  $0.00  Norman E. Otto
 
011394-16  2012  $1,521.00  $0.00  $193.91  $1,714.91  Stephen Lloyd Webb
 
014039-16  2014  $4,826.00  $0.00  $298.41  $5,124.41  Lindsay N. Webb & Wyatt R. Webb
 
014251-16  2013  $4,494.00  $898.80  $507.84  $5,900.64  Gregory Russell
 
022121-16  2012  $707.00  $0.00  $90.14  $797.14  Peter Lamont Coates & Cynthia Denise Coates
  2013  $2,785.00  $0.00  $262.26  $3,047.26 
  2014  $826.00  $0.00  $51.07  $877.07 
  Total  $4,318.00  $0.00  $403.48  $4,721.48 
 
026943-16  2014  $2,150.00  $0.00  $132.94  $2,282.94  Ross A. Otto & Jennifer M. Otto
 
YEAR  Deficiency   Penalty Interest Total
2005   $9,169.00 $0.00 $2,292.25 $11,461.25
2006   $13,722.00 $0.00 $3,430.50 $17,152.50
2007   $4,502.00 $0.00 $1,051.97 $5,553.97
2009   $0.00 $0.00 $0.00 $0.00
2010   $149,977.00 $21,297.90 $21,836.06 $193,110.96
2011   $447,612.00 $45,745.70 $52,836.16 $546,193.86
2012   $125,507.00 $14,541.35 $10,395.10 $150,443.45
2013   $24,679.00 $2,236.40 $1,995.40 $28,910.80
2014   $7,802.00 $0.00 $482.43 $8,284.43
2015   $0.00 $0.00 $0.00 $0.00
2016   $0.00 $0.00 $0.00 $0.00
TOTAL   $782,970.00 $83,821.35 $94,319.86 $961,111.21
 
Docket Count:78
Docket Average:$12,321.94
Total Recoverable:$961,111.21

Most of the above information was harvested from the US Tax Court website.

Some information was computed, as follows ...

Taxes for a specific year are due the following year. Thus, for tax year 2016, taxes are due in April of 2017. Interest is computed beginning with the year the taxes are due (2017).

The IRS compounds interest daily at the Federal Short Term Interest Rate (FSTIR), plus 3%. The FSTIR varies quarterly, in the 1-3% range. The calculations here disregard the FSTIR, thus providing the absolute minimum interest for every year.

Interest is computed separately on the Deficiency and Penalties (if any). For the purpose of this calculation, the total of taxes, penalties, and accumulated interest are assumed to be paid the year following the filing of the petition to the US Tax Court. For example, a petition filed in 2015 is assumed to be closed out in 2016.

This date is completely arbitrary, because there is no way to predict when a taxpayer can or will pay the total amount. Historically speaking, the vast majority of cases take longer than one year to be decided or stipulated. This means the interest calculation is based on a shorter time span than it actually is, thus providing the minimum interest for most cases.

In summary, the total computed interest amount shown here is much smaller than when the IRS computes it.

Attempts have been made to keep this information true to its origins. If you see any errors, contact JustTheFacts @ IAUSenergy.com and they will be corrected ASAP.

This information is provided in the public interest. Copyright(c) 2017, 2018.

A list of all US Tax Court cases presumed to be associated with IAS/RaPower3 team members is provided here

This site is not connected in any way with International Automated Systems, RaPower3, or any governmental agency.