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.
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