T.C. Memo. 2006-253
UNITED STATES TAX COURT
WILLIAM M. LEGGETT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24854-04. Filed November 21, 2006.
P failed to file a Federal income tax return for
2002. R determined a deficiency and additions to tax
pursuant to secs. 6651(a)(1) and 6654(a), I.R.C.
Held: P is liable for the deficiency determined
by R and additions to tax pursuant to secs. 6651(a)(1)
and 6654(a), I.R.C.
Held, further, a penalty pursuant to sec. 6673,
I.R.C., is due from P and awarded to the United States
in the amount of $6,000.
William M. Leggett, pro se.
Monica J. Miller, for respondent.
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