T.C. Memo. 2006-176
UNITED STATES TAX COURT
THOMAS R. JONES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14608-04. Filed August 22, 2006.
Thomas R. Jones, pro se.
Susan S. Hu and Edwin A. Herrera, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined a deficiency in
petitioner’s 2000 Federal income tax and additions to tax as
follows:
Additions to Tax
Deficiency Sec. 6651(a)(1) Sec. 6654(a)
$2,726 $682 $146
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