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Sharon Purcell DiLeonardo, pro se.
Alan E. Staines, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHABOT, Judge: Respondent determined deficiencies in
Federal individual income tax and an addition to tax under
section 6651(a)(1)1 (late filing of tax return) against
petitioner as follows:
Addition to Tax
Year Deficiency Sec. 6651(a)
1993 $3,517 $879
1994 18,887 0
1 Unless indicated otherwise, all section and chapter
references are to sections and chapters of the Internal Revenue
Code of 1986 as in effect for the years in issue.
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