Michael W. Allen - Page 1

                                 T.C. Memo. 2006-11                                   


                               UNITED STATES TAX COURT                                


                           MICHAEL W. ALLEN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 20970-03.             Filed January 25, 2006.               


               Michael W. Allen, pro se.                                              
               David L. Zoss, for respondent.                                         


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               KROUPA, Judge:  Respondent determined deficiencies and                 
          penalties with respect to petitioner’s income taxes for 1999,               
          2000, and 2001 (the years at issue).  For 1999, respondent                  
          determined a $12,769.70 deficiency and determined petitioner was            
          liable for a $2,273.94 accuracy-related penalty under section               
          6662.1  For 2000, respondent determined a $9,503 deficiency and             

               1All section references are to the Internal Revenue Code in            
          effect for the years at issue, and all Rule references are to the           
                                                             (continued...)           




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