T.C. Memo. 2001-252 UNITED STATES TAX COURT JOSEPHINE VELASCO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16368-99. Filed September 21, 2001. Arsen Kashkashian, Jr., for petitioner. Russell K. Stewart, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: Respondent determined a $22,011 deficiency and additions to tax under sections 6651(a)(1) and (2) and 6654 in the amounts of $4,883, $2,930, and $1,165, respectively, with respect to petitioner’s 1996 Federal income tax.1 1 All section references are to the Internal Revenue Code in effect for 1996.Page: 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011