T.C. Memo. 2005-145 UNITED STATES TAX COURT DALE J. KROHN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7412-04. Filed June 20, 2005. Dale J. Krohn, pro se. Chris J. Sheldon, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined a deficiency in petitioner’s Federal income tax of $4,695 for 2001 and additions to tax of $1,056.38 for failure to file under section 6651(a)(1), $422.55 for failure to pay under section 6651(a)(2), and $185.80 for failure to pay estimated tax under section 6654. In the answer, respondent conceded that petitioner is not liable for thePage: 1 2 3 4 5 6 7 8 9 Next
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