T.C. Memo. 2003-85
UNITED STATES TAX COURT
WILLIAM MAHER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1884-01. Filed March 25, 2003.
William Maher, pro se.
Diana P. Hinton, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of
$34,045 in and additions to tax under sections 6651(a)(1),1
6651(a)(2), and 6654(a) of $2,958.97, $1,117.83, and $491.49,
respectively, on petitioner’s 1998 Federal income tax.
1 Unless otherwise indicated, 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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