T.C. Memo. 2002-85
UNITED STATES TAX COURT
RANDAL W. HOWARD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6546-00. Filed April 1, 2002.
Randal W. Howard, pro se.
Erin K. Huss, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: Respondent determined a
deficiency in petitioner’s Federal income tax for the taxable
year 1996 in the amount of $4,391, and additions to tax under
sections 6651(a)(1) and 6654 in the amounts of $804 and $164,
respectively. Unless otherwise indicated, section references are
to the Internal Revenue Code in effect for the year in issue.
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