T.C. Memo. 2001-20 UNITED STATES TAX COURT ANNE M. ROGERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18692-99. Filed January 30, 2001. Anne M. Rogers, pro se. M. Kathryn Bellis, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies and additions to tax in petitioner’s Federal income taxes for 1996 and 1997 as follows: Additions to Tax, I.R.C. Year Deficiency Sec. 6651(a)(1) Sec. 6654 1996 $21,813 $ 942.25 $ 93.88 1997 32,519 1,618.00 191.42Page: 1 2 3 4 5 6 7 Next
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