T.C. Memo. 2005-176 UNITED STATES TAX COURT HAROLD A. LANGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7178-03. Filed July 19, 2005. Harold A. Lange, pro se. Beth A. Nunnink, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Respondent determined a deficiency of $8,301 and additions to tax of $2,075.25 and $443.40 under sections1 6651(a)(1) and 6654, respectively, with respect to petitioner 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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