T.C. Memo. 2003-249
UNITED STATES TAX COURT
JAMES CHRISTIAN JENSEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12930-01. Filed August 19, 2003.
James Christian Jensen, pro se.
Paul K. Voelker, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a $106,445 deficiency
in, and a $21,287.60 accuracy-related penalty under section
6662(a)1 on, petitioner’s Federal income tax for 1998.
1All section references are to the Internal Revenue Code in
effect for the year at issue. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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