T.C. Memo. 2005-255
UNITED STATES TAX COURT
STEVEN W. POND, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10911-03. Filed October 31, 2005.
Steven W. Pond, pro se.
Elizabeth Downs, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: By notices dated April 8, 2003, respondent
determined deficiencies in and additions to petitioner’s 1995,
1996, 1997, 1998, 1999, 2000, and 2001 Federal income taxes. The
issues for decision are whether petitioner received unreported
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