T.C. Memo. 2006-120
UNITED STATES TAX COURT
HECTOR PROWSE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16562-03. Filed June 12, 2006.
Hector Prowse, pro se.
Marc L. Caine, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: In a notice of deficiency dated July 31,
2003, respondent determined that petitioner was liable for an
income tax deficiency of $5,797 with respect to his 2001 taxable
year. In a letter to this Court dated September 16, 2003, which
we filed as an imperfect petition on September 23, 2003,
petitioner stated his intention to appeal respondent’s
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