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.Page: 1 2 3 4 5 6 Next
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