T.C. Memo. 1997-143
UNITED STATES TAX COURT
NATHANAEL ROMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4370-95. Filed March 19, 1997.
Nathanael Roman, pro se.
Paul K. Voelker, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies in, additions to, and accuracy-related penalties on
petitioner's Federal income tax:
Additions to Tax Accuracy-Related Penalties
Year Deficiency Sec. 6651(a)(1)1 Sec. 6662(a)
1989 $7,083 $2,960 $1,417
1 Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the years at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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