T.C. Memo. 2000-236
UNITED STATES TAX COURT
JAMES H. K. WONG, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9076-99. Filed August 3, 2000.
James H. K. Wong, pro se.
Dustin M. Starbuck, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: Petitioner did not file a
Federal income tax return for the taxable year 1996. Respondent
determined a deficiency and additions to tax under sections
6651(a)(1), (2), and 66541 in petitioner’s 1996 Federal income
tax in the respective amounts of $7,951, $942.30, $397.86, and
$202.98. The taxable income upon which the notice of deficiency
1 Section references are to the Internal Revenue Code in
effect for the year in issue.
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