T.C. Memo. 2000-100
UNITED STATES TAX COURT
RONNA JOAN ROBERTSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3183-98. Filed March 24, 2000.
Ronna Joan Robertson, pro se.
Guy H. Glaser, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: In a notice of deficiency addressed to
petitioner, respondent determined deficiencies and additions to
tax as follows:
Additions to Tax
Year Deficiency Sec. 6651(a) Sec. 6654(a)
1993 $8,740 $2,185 $366.16
1994 2,143 450 -–-
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