T.C. Memo. 2002-91
UNITED STATES TAX COURT
HOLLY RUOCCO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5561-01. Filed April 5, 2002.
Holly Ruocco, pro se.
Charles B. Burnett, for respondent.
MEMORANDUM OPINION
COHEN, Judge: Respondent determined deficiencies of $69,576
and $140,594 in petitioner’s Federal income taxes for 1996 and
1997, respectively. Respondent also determined that petitioner
is liable for a penalty of $13,915 under section 6662 for 1996
and an addition to tax of $35,148 under section 6651(a)(1) for
1997. Petitioner declined to present any evidence at trial, and
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