T.C. Memo. 2004-214
UNITED STATES TAX COURT
MARK R. HALCOTT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6010-03. Filed September 22, 2004.
Mark R. Halcott, pro se.
Richard D. D’Estrada, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined an $8,719 deficiency
in petitioner’s Federal income tax for 2000 (year in issue), a
$1,227 section 6651(a)(1) addition to tax, and a $240 section
6654(a) addition to tax.1 After concessions, the remaining issue
1 Unless otherwise noted, all section references are to the
Internal Revenue Code in effect for the year in issue, and all
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