T.C. Memo. 2004-47
UNITED STATES TAX COURT
JOSEPH TAMBERELLA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13879-01. Filed March 3, 2004.
Elizabeth Ann Maresca, Tatia Barnes, and Yael Neiman, for
petitioner.
William C. Bogardus, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: Respondent determined a
deficiency of $26,589 in petitioner’s 1997 Federal income tax,
together with an addition to tax of $6,714.89 under section
6651(a)(1), and an accuracy-related penalty of $5,371.80 under
section 6662(a). Unless otherwise indicated, section references
are to the Internal Revenue Code in effect for the year in issue.
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