T.C. Memo. 2006-136
UNITED STATES TAX COURT
JAMES A. SHINAULT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11360-04. Filed June 27, 2006.
James A. Shinault, pro se.
J. Craig Young, for respondent.
MEMORANDUM OPINION
WELLS, Judge: Respondent determined a $9,378 deficiency in
tax, and additions to tax pursuant to sections 6651(a)(1) and
6654(a) of $2,345 and $504.39, respectively, for petitioner’s
taxable year 2000. The issues we must decide are:
1. Whether petitioner’s correct filing status for taxable
year 2000 is that of a married individual filing separately.
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