T.C. Memo. 2006-80
UNITED STATES TAX COURT
SCOTT RAY HOLMES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3423-05. Filed April 19, 2006.
Scott Ray Holmes, pro se.
Beth A. Nunnink, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency in
petitioner’s income tax of $13,676.50 for 2002, and additions to
tax of $1,997.80 for failure to file under section 6651(a)(1)1
1 Section references are to the Internal Revenue Code as
amended and in effect in 2002. Rule references are to the Tax
Court Rules of Practice and Procedure.
(continued...)
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