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 1,951
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