T.C. Memo. 2001-157 UNITED STATES TAX COURT ANDREA CIPRIANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20699-98. Filed June 28, 2001. Andrea Cipriano, pro se. Leon St. Laurent, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: For 1994 and 1996, respondent determined deficiencies in petitioner’s Federal income taxes and accuracy- related penalties as follows: Accuracy-Related Penalty Year Deficiency Sec. 6662(a) 1994 $3,046 $ 608 1996 9,754 1,951Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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