Christopher Richardson - Page 1

                                 T.C. Memo. 2005-143                                  


                               UNITED STATES TAX COURT                                


                        CHRISTOPHER RICHARDSON, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11880-04.            Filed June 20, 2005.                   

               Christopher Richardson, pro se.                                        
               Ric D. Hulshoff, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined deficiencies in                  
          petitioner’s Federal income tax as follows:                                 
                                      Additions to Tax                                
          Year  Deficiency  Sec. 6651(a)(1)  Sec 6651(a)(2)  Sec. 6654(a)             
          1998    $5,518      $1,241.55      $1,379.50     $250.45                    
          1999     5,088      1,144.80       1,170.24      244.35                     
          2000     3,547      798.08         602.99      190.77                       
          2001     4,410      992.25              485.10         174.52               







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