T.C. Summary Opinion 2005-66 UNITED STATES TAX COURT KIM ANTHONY POLONCZYK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17434-04S. Filed May 26, 2005. Kim Anthony Polonczyk, pro se. Rebecca Dance Harris, for respondent. COHEN, Judge: This case was heard pursuant to the provisions of section 7463 in effect when the petition was filed. The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. Respondent determined a deficiency of $1,400 in petitioner’s Federal income tax for 2002 that was attributable to three items of unreported income. The issues for decision are:Page: Previous 1 2 3 4 5 6 7 Next
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