T.C. Memo. 2001-215
UNITED STATES TAX COURT
JEFFREY H. WEITZMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 467-00. Filed August 13, 2001.
Jeffrey H. Weitzman, pro se.
Christine Colley, for respondent.
MEMORANDUM OPINION
DEAN, Special Trial Judge: In a so-called affected items
notice of deficiency, respondent determined petitioner is liable
for additions to tax of $1,080 under section 6653(a)(1), 50
percent of the interest due on $21,604 under section 6653(a)(2),
and $5,001 under section 6659 for the 1982 taxable year.1
1 Unless otherwise indicated, section references are to the
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