T.C. Memo. 2005-200
UNITED STATES TAX COURT
HAROLD A. LANGE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8704-04. Filed August 16, 2005.
Harold A. Lange, pro se.
Beth A. Nunnink, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $8,152 deficiency in
petitioner’s Federal income tax for 2002 and determined that
petitioner was liable for a $2,038 addition to tax under section
6651(a)(1)1 for failure to file timely (late filing addition) and
1All section references are to the Internal Revenue Code in
effect for the year at issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure, unless otherwise
indicated. All amounts have been rounded.
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