T.C. Memo. 2006-64
UNITED STATES TAX COURT
WAYNE CURTIS SIRON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11208-04. Filed April 4, 2006.
Wayne Curtis Siron, pro se.
Jeanne Gramling, for respondent.
MEMORANDUM OPINION
WELLS, Judge: Respondent determined a deficiency in
petitioner’s 1998 Federal income tax of $3,161, a section
6651(a)(1) addition to tax for failure to file of $788.25, and a
section 6654(a) addition to tax for failure to pay estimated
income tax of $144.25. The issues to be decided are whether
petitioner is liable for the deficiency as determined by
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