T.C. Memo. 2006-65
UNITED STATES TAX COURT
RUTH ANN GILLINGS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10337-05. Filed April 4, 2006.
Ruth Ann Gillings, pro se.
David W. Sorensen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: The issues for decision are whether
petitioner is liable for the section 6651(a)(1)1 and 6654(a)
additions to tax relating to her 2003 Federal income tax return.
1 Unless otherwise indicated, all 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.
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