T.C. Memo. 2000-117
UNITED STATES TAX COURT
KEITH CHIOSIE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4580-99. Filed April 5, 2000.
Keith Chiosie, pro se.
Robin L. Peacock, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge: Respondent determined a
deficiency and an accuracy-related penalty under section 6662(a)
in petitioner's Federal income tax for the taxable year 1997 in
the respective amounts of $3,634 and $726.80.1
1 All section references are to the Internal Revenue Code
in effect for the taxable year in issue, and all Rule references
(continued...)
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