T.C. Memo. 2006-73
UNITED STATES TAX COURT
CHARLES E. LEWIS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16316-04. Filed April 12, 2006.
Charles E. Lewis, pro se.
Nancy E. Hooten, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined a deficiency in
petitioner’s Federal income tax for 2002 and additions to tax
under sections 6651(a)(1) and (2) and 6654(a).1 After
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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