T.C. Memo. 2005-27 UNITED STATES TAX COURT JAMES CARLYLE MALONEY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10533-03. Filed February 16, 2005. James Carlyle Maloney, Jr., pro se. Donza M. Poole, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KROUPA, Judge: Respondent determined a deficiency of $16,061 for 2000, an addition to tax under section 6651(a)(1)1 of $1,371 for failure to timely file a return, an addition to tax 1All 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, unless otherwise indicated.Page: 1 2 3 4 5 6 7 Next
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