T.C. Memo. 2002-156
UNITED STATES TAX COURT
MICHAEL SAWUKAYTIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11672-00. Filed June 19, 2002.
Michael Sawukaytis, pro se.
Kimberly J. Webb, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of
$13,976 and an addition to tax of $726 pursuant to section
6651(a)(1)1 in petitioner’s 1996 Federal income tax.
1 All section references are to the Internal Revenue Code
in effect for the year in issue, and all Rule references are to
the Tax Court Rules of Practice and Procedure.
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Last modified: May 25, 2011