T.C. Memo. 2006-239
UNITED STATES TAX COURT
CLIFF CONNORS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15063-05. Filed November 7, 2006.
William S. Neal, for petitioner.
Theresa G. McQueeney, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $80,269
in petitioner’s Federal income tax and additions to tax of
$18,061, $9,632, and $2,684 under sections 6651(a)(1) and (2) and
6654, respectively, for 2002. Respondent conceded the section
6654 addition to tax in respondent’s objection to petitioner’s
motion to amend petition, filed on June 9, 2006.
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