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.Page: 1 2 3 4 5 6 7 8 Next
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