T.C. Memo. 2006-206
UNITED STATES TAX COURT
GARY M. JADRO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11148-04. Filed September 25, 2006.
P failed to file a Federal income tax return for
2000. R determined a deficiency and additions to tax
pursuant to secs. 6651(a)(1) and (2), and 6654, I.R.C.
The parties settled all issues raised in the notice of
deficiency with the exception of P’s liability for the
sec. 6651(a)(1), I.R.C., addition to tax.
Held: P is liable for an addition to tax pursuant
to sec. 6651(a)(1), I.R.C.
Gary M. Jadro, pro se.
Lauren B. Epstein and Francis Mucciolo, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WHERRY, Judge: Respondent determined a Federal income tax
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