T.C. Memo. 2005-111
UNITED STATES TAX COURT
C. WAYNE LEWIS, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7211-04. Filed May 17, 2005.
C. Wayne Lewis, Jr., pro se.
Randolph J. Buchanan, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: By notices dated January 21, 2004, respondent
determined deficiencies in and additions to petitioner’s 1998,
2000, and 2001 Federal income taxes. The issues for decision are
whether petitioner received unreported income and is liable for
sections 6651(a)(1)1 and 6654(a) additions to tax.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
(continued...)
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