T.C. Memo. 2004-141 UNITED STATES TAX COURT DANIEL J. SIDES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3313-02. Filed June 17, 2004. Daniel J. Sides, pro se. Stephen P. Baker, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: Respondent determined a $2,987 deficiency in and a $327.40 penalty pursuant to section 66621 on petitioner’s 1999 Federal income tax. On July 15, 2003, respondent filed a motion for sanctions under section 6673. 1 Unless otherwise indicated, all section references are to the applicable Internal Revenue Code.Page: 1 2 3 4 Next
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