T.C. Memo. 2007-57
UNITED STATES TAX COURT
JOSE CALVAO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7287-05. Filed March 8, 2007.
Timothy J. Burke, for petitioner.
Luanne S. Di Mauro, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined a deficiency in
petitioner’s 2002 Federal income tax of $17,096 and an accuracy-
related penalty under section 6662(a) of $3,419.1 The issues for
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended. All amounts are rounded
to the nearest dollar.
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