T.C. Memo. 1998-60
UNITED STATES TAX COURT
CHRIS E. COLUMBUS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24738-96. Filed February 12, 1998.
Chris E. Columbus, pro se.
Donald E. Edwards, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Petitioner did not file a return for
any of the years in issue. Based upon information reported
to the Internal Revenue Service, respondent computed
petitioner's tax and determined the following deficiencies
in and additions to petitioner's income tax:
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