T.C. Memo. 2006-62
UNITED STATES TAX COURT
DAVID E. CHRISTENSEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 13710-04, 13711-04. Filed March 30, 2006.
David E. Christensen, pro se.
Ron S. Chun, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined deficiencies in
petitioner’s Federal income tax as follows:
Year at issue Deficiency Sec. 6651(a)(1) Sec. 6662
1997 $19,104 $4,050 N/A
1998 10,666 2,658 $2,133
1999 9,260 2,243 1,852
2000 9,053 2,247 1,810
2001 7,247 1,812 1,449
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