T.C. Memo. 2005-194
UNITED STATES TAX COURT
MICHAEL JOSEPH MAJOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 16592-02, 6343-03. Filed August 9, 2005.
Michael Joseph Major, pro se.
Gregory M. Hahn and David Abernathy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies of
$12,460 for 1999 and $10,308 for 2000 and accuracy-related
penalties under section 6662(a)1 of $2,492 for 1999 and $2,061.60
for 2000.
1 Section references are to the Internal Revenue Code in
effect for the years in issue. Rule references are to the Tax
Court Rules of Practice and Procedure.
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