T.C. Memo. 1998-56 UNITED STATES TAX COURT JANET PHILLIPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22866-96. Filed February 10, 1998. Francis J. Sullivan, for petitioner. Carol E. Moran, for respondent. MEMORANDUM OPINION FOLEY, Judge: Respondent determined the following deficiencies, additions to tax, and accuracy-related penalties relating to petitioner's Federal income taxes: Addition to tax Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6662(a) 1992 $8,866 $2,217 $1,773Page: 1 2 3 4 5 Next
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