T.C. Memo. 2006-70
UNITED STATES TAX COURT
MELVIN D. LEE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21038-03. Filed April 11, 2006.
Melvin D. Lee, pro se.
Michael E. Melone and Catherine G. Chang, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined a deficiency in
petitioner’s Federal income tax for 1997, an addition to tax, and
a penalty, as follows:
Addition to Tax Accuracy-Related Penalty
Deficiency Under Sec. 6651(a) Under Sec. 6662(a)
$67,822 $16,956 $13,564
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011