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 underPage: 1 2 3 4 5 6 Next
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