T.C. Memo. 2006-72
UNITED STATES TAX COURT
STEPHEN DARYL ROYAL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19001-04. Filed April 11, 2006.
Stephen Daryl Royal, pro se.
Bradley C. Plovan, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: Respondent determined a $5,324 deficiency
in, and a $1,065 accuracy-related penalty under section 6662(a)1
on, petitioner’s Federal income tax (tax) for his taxable year
1All section references are to the Internal Revenue Code in
effect for the year at issue. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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