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 the
Page: 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011