Ronald Lee Bonaccorso - Page 1

                                 T.C. Memo. 2005-278                                  


                               UNITED STATES TAX COURT                                


                        RONALD LEE BONACCORSO, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8003-04.             Filed December 1, 2005.                


               Ronald Lee Bonaccorso, pro se.                                         
               Anne D. Melzer, for respondent.                                        


                                 MEMORANDUM OPINION                                   

               COHEN, Judge:  Respondent determined deficiencies of $22,988           
          and $23,825 in petitioner’s Federal income taxes for 1999 and               
          2000, respectively.  Respondent also determined additions to tax            
          of $1,987 and $5,527.25 under section 6651(a)(1) and $303.52 and            
          $1,170.76 under section 6654 for those years, respectively.  At             
          the time of trial, respondent filed a motion for sanctions under            





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